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| Author: | Hagigi, M. Sponza, A. |
| Title: | Financial statement analysis of Italian Companies: accounting practices, environmental factors, and international performance comparisons |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:4, p.234-251 |
| Index terms: | ACCOUNTING ACCOUNTING PRINCIPLES |
| Language: | eng |
| Abstract: | The present study examines the primary factors determining accounting practices in Italy and the impact of these factors on the financial ratio norms of Italian firms. A representative Italian sample was analyzed and a set of selected financial ratios was computed and compared to similar US data. By tracing the determining factors, the authors wanted to contribute to a better understanding of the mechanism through which accounting practices developed. |
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