The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
作者： Noriyuki Tsunogaya , Parmod Chand
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摘要: We adopt the accounting ecology framework of Gernon and Wallace (1995) to investigate unique Japanese process reforms convergence. The uniqueness is primarily result integration traditional system its surrounding infrastructures with International Financial Reporting Standards (IFRS), Anglo-American model, liberal market economies (LMEs). objective this study demonstrate that as language business deeply embedded in historical, legal, economic environments each country these contextual factors cannot be ignored significant reforms, including paper provides evidence even global convergence countries are not achieving de facto because optimal mechanisms country.
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