Philip Brown's research while affiliated with University of Western Australia and other places
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Publication (1)
There is strong evidence that current levels of accounting diversity are reflected in various dimensions of sharemarket activity. However, there is little available research to help us assess the potential effects of accounting hamonisation on the ASX and its participants. Moreover, the available indications suggest that the answers will not be sim...
Citations
... Despite wide-spread adoption of IFRS, accounting and financial reporting continues to remain diverse across countries. Differences in accounting practice stem from the fact that each country has a diverse set of information needs because of unique legal, economic, social and political contexts (Ball, 2001;Brown, 2011;Brown and Clinch, 1998), and these result in different accounting standards being prepared (Zeff, 2007). Disparate financial reporting and accounting practices make it very difficult for users of accounting and financial reports to consolidate such information and make comparisons of firms that are listed in different countries (Prather-Kinsey, 2006). ...
![[object Object]](https://i1.rgstatic.net/ii/profile.image/317597541699584-1452732562464_Q64/Greg-Clinch.jpg)
