Institutional Investors and the Language of Finance: The Global Metrics of Market Performance.
With the collapse of the TMT bubble and a number of high-profile scandals of corporate governance around the world, the language of finance is being re-written to include market inefficiency. Not surprisingly, there is an increasing premium on market information - national and international. As a consequence, the argument in favour of global standards has gained force, encouraged by new institutions such as the IASB. Co-existence of reporting standards seems a most unlikely prospect just as h...Expand abstract
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- Host title:
- Globalisation of Accounting Standards
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- Cheltenham, U.K. and Northampton, Mass.
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