Template-type: ReDIF-Paper 1.0
Author-Name: Palea, Vera
Author-Email: vera.palea@unito.it
Author-Workplace-Name: University of Turin
Author-Workplace-Homepage: http://www.est.unito.it/
Title: Financial Reporting for Varieties of Capitalism: The Case Against a Single Set of International Financial Reporting Standards.
Abstract: 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. 
Length: 24 pages
Creation-Date: 2014-12
File-URL: http://www.est.unito.it/do/home.pl/Download?doc=/allegati/wp2014dip/wp_42_2014.pdf
File-Format: Application/PDF
Handle: RePEc:uto:dipeco:201442