SSRN Electronic Journal · 2005 · 23 citations · 0 references
BusinessAccountancyAccountingCorporate ReportingFinancial AccountingFinancial Statement AnalysisCredit RatingsDebt ReportingFinancial ReportingFinancial StatementsInternational Financial Reporting StandardsInternational Financial Statement AnalysisCross-country ComparabilityGlobal Performance RatingGlobal Rating ScalesGlobal Standard-settingInternational Financial Reporting Standards ApplicationNon-financial Reporting Standards