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| Author: | Laswad, F. Mak, Y. |
| Title: | An international comparison of uncertainty expressions in accounting standards |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:1, p. 1-19 |
| Index terms: | ACCOUNTING STANDARDS INTERNATIONAL UNCERTAINTY |
| Language: | eng |
| Abstract: | A review of accounting and selected general behavioral studies which have examined the interpretation of uncertainty expressions by individuals and groups indicates that these expressions are vaguely interpreted, with considerable variability within and among groups. This variability is more pronounced when expressions are used in context rather than as isolated terms. The survey found a large number of uncertainty expressions used in numerous accounting situations. |
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