Open Access
Subscription Access
Diversity in Accounting Disclosure Practices:Evidence and Implication for International Investing
The diversity in the reporting practices of different country in emerging markets limits the global investment in these markets. This paper seeks to highlight the accounting diversity as a factor that affects the relative attractiveness of emerging capital market to investor. Investor response to accounting diversity and merits of harmonization have also be discussed to encounter the problem of diversity.
Keywords
Accounting Diversity, Harmonization, Emerging Markets.
User
Font Size
Information
Abstract Views: 246
PDF Views: 2