The paper analyses the convergence process of Ecuadorian cantons during the period 2007-2012 accounting for the role of spatial spillovers through using spatial econometrics. The advantage of this technique is to provide ...

The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...

The paper analyses the convergence hypothesis in Latin America during 1960–2005. The evidence is not favourable to clear convergence or divergence trends and suggests the existence of transitory clubs of convergence. After ...

History is made of facts. The facts are lived and experienced by individuals. But the traditional historiography, including the accounting one is concerned primarily with the former. The study's purpose is to show through ...

Convergence properties of Shannon Entropy are studied. In the di erential setting, it is known that weak convergence of probability measures (convergence in distribution) is not enough for convergence of the associated ...