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7 Concluding remarks.(Research, Standard Setting, and Global Financial Reporting)

Publication: Foundations and Trends in Accounting
Publication Date: 01-NOV-06 		Format: Online
Delivery: Immediate Online Access

Article Excerpt
The aim of this paper is to aid researchers in conducting global financial reporting research that is relevant to accounting standard-setting issues. The financial reporting issues facing standard setters are broad, difficult, and complex, and research can provide input into their resolution....

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...To do so, researchers need to understand not only the issues themselves, but also how to develop research questions and designs that are relevant to the...

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