TY - BOOK AU - Beke, Jeno TI - International accounting harmonization: adopting universal i SN - 9781137375308 U1 - 657.0218 PY - 2013/// N1 - International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies ER -