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| Author: | Kantor, J. Roberts, C. Salter, S. |
| Title: | Financial reporting practices in selected Arab countries |
| Journal: | International Studies of Management and Organization
1995 : FALL, VOL. 25:3, p. 31-50 |
| Index terms: | EGYPT SAUDI ARABIA UNITED ARAB EMIRATES FINANCE |
| Language: | eng |
| Abstract: | Financial reporting practices arise from the need to inform the participants in the society in which they are developed. It is therefore not unreasonable to expect that accounting and reporting practices will generally reflect the environmental factors that influence business practice in that society. Culture has been shown to be a major factor affecting the structure of business and society. Similarly, the legal structure and the development of stock markets in a society affect its accounting structure. |
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