Today's competitive economic environment requires companies to
create integrated, forward-thinking business strategies. Accounting
plays a large part in the creation of these strategies by
establishing step-by-step guidelines for achieving strategic
objectives. In short, international accounting standards and local
accounting standards play a major role in the success rate of a
company's overall accounting scheme.International Accounting
Harmonization analyzes the differences between national accounting
rules and international accounting methods, showing that when firms
adopt international accounting standards they achieve significantly
higher positive coefficients compared with firms that only take on
local accounting strategies.
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