Abstract
Scholars often argue that general globalisation developments have had an influence on accounting regulation (Nöelke 2005; Chua and Taylor 2008). This chapter takes up this argument and looks in particular at (financial) globalisation as a driver and explanation for the convergence of financial reporting systems.
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© 2013 Jochen Zimmermann and Jörg R. Werner
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Zimmermann, J., Werner, J.R. (2013). Coercive Isomorphism: Reporting Demands in a Globalised World. In: Regulating Capitalism?. Transformations of the State. Palgrave Macmillan, London. https://doi.org/10.1057/9781137309280_5
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DOI: https://doi.org/10.1057/9781137309280_5
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-32707-2
Online ISBN: 978-1-137-30928-0
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