Description
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies. Jeno Beke 1. Introduction 2. Previous Related Literature Review 3. Classification of Accounting Systems 4. International Accounting Standards 5. International Financial Reporting Standards 6. Accounting Standardization 7. The Influencing Factors of Accounting Harmonization 8. Research Design 9. Methodology 10. Hypothesis 11. Empirical Results