@article {77846,
	title = {The International Politics of IFRS Harmonization},
	journal = {Accounting, Economics and Law},
	volume = {3},
	number = {2},
	year = {2013},
	pages = {1-46},
	abstract = {The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries{\textquoteright} IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are shaping IFRS policies. Then, I inductively isolate two principal dimensions that can be used to characterize the jurisdictions{\textquoteright} IFRS responses: proximity to existing political powers at the IASB; and own potential political power at the IASB. Based on how countries are classified along these dimensions, I offer predictions, ceteris paribus, on countries{\textquoteright} IFRS harmonization strategies. The analysis and framework in this paper can help broaden the understanding of accounting{\textquoteright}s globalization.},
	url = {http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1875682},
	author = {Ramanna, Karthik}
}
