International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Beke, J. (2013). International accounting harmonization: Adopting universal information methods for a global financial system. International Accounting Harmonization: Adopting Universal Information Methods for a Global Financial System (pp. 1–181). Palgrave Macmillan. https://doi.org/10.1057/9781137374349