Financial Reporting in an International Environment: A Look at Regulatory Models and the Case for

Yoon, Yeomin
September 1998
Multinational Business Review (St. Louis University);Fall98, Vol. 6 Issue 2, p29
Academic Journal
Presents an overview of the harmonization debate, while looking at the literature to determine whether the market can solve the financial reporting problems that governmental and private regulatory groups have been unable to solve. What the debate on harmonization of accounting principles centers around; Arguments pertaining to a market-driven approach to international financial reporting.


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