Companies in the U.S. and Europe generally favor the move to International Financial Reporting Standards, but European companies are much more skeptical about the process.
A study by professors Tim Buthe of Duke University and Walter Mattli of Oxford University found that a majority of the 749 CFOs they surveyed from the U.S., Germany, France and the United Kingdom favor international standards, but 40 percent question whether global accounting standards are achievable.
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