Economic Consequences of Global Accounting Convergence: An Experimental Study of a Coordination Game

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Abstract

This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS) has ended. The methodology for this research is based on comparative institutional analysis and experimental game theory. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our experiments indicate that global accounting convergence toward IFRS may not be successful. This is because some "<i>egoist</i>" countries maintain their initial systems and do not enter long term cooperation.

Journal

  • The Japanese Accounting Review

    The Japanese Accounting Review 3(2013), 103-120, 2013

    Research Institute for Economics & Business Administration - Kobe University

Codes

  • NII Article ID (NAID)
    130004676254
  • Text Lang
    ENG
  • Journal Type
    大学紀要
  • ISSN
    2185-4785
  • NDL Article ID
    025166382
  • NDL Call No.
    Z61-J775
  • Data Source
    NDL  J-STAGE 
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