...Manish Bansal Purpose This study is to examine the economic consequences of International Financial Reporting Standards (IFRS) converged standards by exploring its phased manner implementation in India. Design/methodology/approach The study measures the economic outcomes in the form of capital...

... in work organizations over time. Using comparable data from Hofstede and GLO BE, we investigate the hypothesis that, in the rapidly developing nations of Asia, there has been a convergence of collectivist values in work organizations toward the level of collectivist values found in work organizations...