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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
The Evolution of International Accounting Systems: Accounting System Adoptions by Firms from a Network Perspective

The Evolution of International Accounting Systems: Accounting System Adoptions by Firms from a Network Perspective

Kuhner, Christoph
Währisch, Mark
Ballwieser, Wolfgang

Paperback

Series: Betriebswirtschaftliche Studien, Book 55

AccountingInvesting & Finance

Currently unavailable to order

ISBN10: 3631383231
ISBN13: 9783631383230
Publisher: Peter Lang
Published: Oct 19 2001
Pages: 244
Language: German
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.

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