Why some accounting practices are not appropriate in some developing countries comparison with developed countries ( including USA , UK and so on ) ?
I have been studying Corporate Governance. The following publications may be useful:
1) Article Visão geral sobre governança corporativa e análises de situa...
2) Article Panorama comparativo de sistemas de governança corporativa (...
3) Article Corporate governance: concepts, situational analysis and ref...
4) Conference Paper Visão Geral sobre Governança Corporativa e Análises de Situa...
They have different standards ( for example EU), and some items are mot comparable.
Because of non-uniformity and lack of standardisation in accounting systems, there is a problem in inchageabilty and concluding results. So, global standardisation is required.
increase in the number of Non Performing Assets (NPA) approval is the major concerns