Keywords: Globalisation
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Journal Articles

Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards

Pran Krishansing Boolaky
Journal: Journal of Applied Accounting Research
Journal of Applied Accounting Research (2006) 8 (2): 110–146.
https://doi.org/10.1108/96754260680001051
Published: 01 December 2006
... and compliance with IFRS on the basis of capital market globalisation. He argues that the information needs of investors have increased due to globalisation of stock exchanges and the desirability for harmonisation of accounting and financial reporting standards. In 112 The Journal of Applied Accounting Research...
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