people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...

PURPOSE This study sought to quantify divergence eye movements and differences between divergence and convergence to smoothly moving ramp, step, and disappearing step stimuli. METHODS Eight visually normal, adult subjects participated in three experiments investigating the dynamics of responses using an infrared limbal eye tracker. RESULTS There were four primary findings: (1) a smooth trac...

This paper contributes to the sparse literature on inequality convergence by empirically testing convergence across the U.S. States. This sample period encompasses a series of different periods that are discussed in the existing literature -the Great Depression (19291944), the Great Compression (1945-1979), the Great Divergence (1980-present), the Great Moderation (1982-2007), and the Great Rec...