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Global Accounting Transparency Standards Set to Revolutionize Corporate Accountability

Accounting Transparency and International Standard Setting
Sidney J. Gray, Helen Kang

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The article discusses how accounting transparency is crucial for holding companies accountable. It looks at what influences transparency and the debate over how much information should be shared. International organizations play a role in setting standards for transparency. Measures like disclosure levels and market reactions are used to assess transparency. The future of international accounting standards, particularly International Financial Reporting Standards, is also considered.