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Sokoloff and Engerman explained this convergence in their article "History Lessons: Institutions, Factor Endowments, and Paths of Development in the New World." They explained that the United States and Canada started out as two of the poorest colonies in the New World but grew faster than other countries due to their soil qualities.
The idea of convergence has roots in the 1950s, and was a response to greater economic integration and international capital flows after World War II. Before the 1990s, convergence took the form of harmonization, the reduction of differences between the various accounting standards used internationally. [2]
Some initiatives to adopt IPSAS, but no concrete plan. Cambodia – Process in place to adopt accrual basis IPSAS. Canada – Applies accounting standards that are broadly consistent with IPSAS; Cayman Islands – Government has adopted accrual basis IPSAS. However, this was associated with major problems and a delay of publishing government ...
The adoption of IFRS in the European Union is a special case because it is an element of wider reforms aiming to consolidate the economies of member countries. One study reports positive market effects for companies adopting IFRS, but these positive effects occurred even before the transition took place. [ 46 ]
Concentration of media ownership, also known as media consolidation or media convergence, is a process wherein fewer individuals or organizations control shares of the mass media. [1] Research in the 1990s and early 2000s suggested then-increasing levels of consolidation, with many media industries already highly concentrated where a few ...
Since speech is a way to express group membership, people adopt convergence or divergence in communication to "signal a salient group distinctiveness, so as to reinforce a social identity". [9] Communication accommodation thus, becomes a tool to emphasize group distinctiveness in a positive way, and strengthen the individual's social identity.
IFRS 16 was developed in collaboration with the Financial Accounting Standards Board (FASB) in the United States, but while the new FASB leasing standard shares many common features with IFRS 16, such as reporting all large leases on the balance sheet, there will be some significant differences between the two standards. [7]
Varieties of Capitalism includes an introductory chapter by Hall and Soskice, as well as further chapters by Kathleen Thelen, Robert J. Franzese, Jr., Margarita Estevez‐Abe, Torben Iversen, Soskice, Isabela Mares, Orfeo Fioretos, Stewart Wood, Pepper D. Culpepper, Robert C. Hancké, Sigurt Vitols, Mark Lehrer, Steven Casper, Gunther Teubner, and Jay Tate.