Autore
Palea, Vera

Titolo
Financial Reporting for Varieties of Capitalism: The Case Against a Single Set of International Financial Reporting Standards.
Periodico
Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper series
Anno: 2014 - Volume: 12 - Fascicolo: 42 - Pagina iniziale: 1 - Pagina finale: 24

Financial reporting is a powerful practice that shapes social and economic processes. This paper raises several doubts on the wisdom of current attempts to establish a single set of international financial reporting standards, tailored to the needs of stock market - based capitalism, which forces economies to standardize onto a single economic model. It is at time of great uncertainty and change that the advantages of variety can be appreciated. This paper therefore claims that financial reporting regulation should be large enough to accommodate different forms of capitalism and to let them compete on a level playing field.



Testo completo: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2014dip/wp_42_2014.pdf

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