Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
A. What is the main purpose of this study?
B. what are the research questions?
C. Why is it important?
D. What are the main contributions?
E. What data is used for the tests?
F. What models or methods are used to test the questions?
G. What are the major findings?
H. What are the main limitations?
I. What is the conclusion of the paper and what could be future research?
You can add anything that you think may be relevant.
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