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Authors
Affiliations
1 Delhi School of Management, Delhi Technological University, Delhi 110049, IN
Source
Invertis Journals of Management, Vol 8, No 1 (2016), Pagination: 34-42
Abstract
The diversity in the reporting practices of different country in emerging markets limits the global investment in these markets. This paper seeks to highlight the accounting diversity as a factor that affects the relative attractiveness of emerging capital market to investor. Investor response to accounting diversity and merits of harmonization have also be discussed to encounter the problem of diversity.
Keywords
Accounting Diversity, Harmonization, Emerging Markets.
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