1Asami Y. 2006. The Changes of Accounting Standards and Structural Reform in Japanese Companies. Public Policy Review, 2 (1): 233-282.
2Ball R,. A. Robin and J. S. Wu. 2003. Incentives versus Standards: Properties of Accounting Income in Four East Asian Coun- tries. Journal of Accounting and Economics. 36 : 235 -270.
3Bradshaw M. T. and G. S. Miller. 2005. Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non - U. S. Firms Adopting US GAAP. Working paper, Harvard Business School.
4Brown P. and A. Tarca. 2005. A Commentary on Issues Relating to the Enforcement of International Financial Reporting Stand- ards in the EU. European Accounting Review, 14 (1) : 181-212.
5Chen Shimin, Zheng Sun, and Yuetang Wang. 2002. Evidence from China on whether harmonized accounting stanaards harmo- nize accounting practices. Accounting Horizons. 16 (3) : 181 - 197.
