TY - JOUR AU - AB - Full text available at: http://dx.doi.org/10.1561/1400000002 Research, Standard Setting, and Global Financial Reporting Full text available at: http://dx.doi.org/10.1561/1400000002 Research, Standard Setting, and Global Financial Reporting Mary E. Barth Joan E. Horngren Professor of Accounting Stanford University, Graduate School of Business CA 94305-5015, USA barth mary@gsb.stanford.edu and Member, International Accounting Standards Board Boston – Delft Full text available at: http://dx.doi.org/10.1561/1400000002 Foundations and Trends in Accounting Published, sold and distributed by: now Publishers Inc. PO Box 1024 Hanover, MA 02339 USA Tel. +1-781-985-4510 www.nowpublishers.com sales@nowpublishers.com Outside North America: now Publishers Inc. PO Box 179 2600 AD Delft The Netherlands Tel. +31-6-51115274 The preferred citation for this publication is M. E. Barth, Research, Standard Set- ting, and Global Financial Reporting, Foundations and Trends in Accounting, vol 1, no 2, pp 71–165, 2006 Printed on acid-free paper ISBN: 978-1-60198-008-3 c 2007 M. E. Barth All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior written permission of the publishers. Photocopying. In the USA: This journal is registered at the Copyright Clearance Cen- ter, Inc., 222 Rosewood Drive, Danvers, MA 01923. Authorization to TI - Research, Standard Setting, and Global Financial Reporting JF - Foundations and Trends® in Accounting DO - 10.1561/1400000002 DA - 2006-01-01 UR - https://www.deepdyve.com/lp/unpaywall/research-standard-setting-and-global-financial-reporting-GXa2z8xwSB DP - DeepDyve ER -