Hail, Procrustes! Harmonized accounting standards as a Procrustion bed

J Stecher, Jeroen Suijs

Research output: Contribution to journalArticleAcademicpeer-review

9 Citations (Scopus)

Abstract

This article finds that the use of a harmonized accounting standard, such as the International Financial Reporting Standards, increases the information available to markets only if institutional differences across countries using the harmonized standard are insignificant. In all other cases, harmonization of reporting standards destroys information rather than increasing it. This article also contributes to methodology, introducing techniques for studying nonpartitional information structures.
Original languageEnglish
Pages (from-to)341-355
Number of pages15
JournalJournal of Accounting and Public Policy
Volume31
Issue number4
DOIs
Publication statusPublished - 2012
Externally publishedYes

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