search query: @author Doupnik, T. / total: 3
reference: 3 / 3
« previous | next »
| Author: | Doupnik, T. Salter, S. |
| Title: | An empirical test of a judgmental international classification of financial reporting practices |
| Journal: | Journal of International Business Studies
1993 : VOL. 24:1, p. 41-60 |
| Index terms: | FINANCIAL REPORTING INTERNATIONAL ACCOUNTING |
| Language: | eng |
| Abstract: | The main objectives of this study were to (1) empirically classify current national financial reporting systems and (2) test the validity of a hierarchical classification proposed by Nobes (1983) and extended by Berry (1987). Data on accounting practices were obtained for fifty countries and used as input into a hierarchical cluster analysis. The resulting classification bears significant similarity to the aforementioned taxonomies and provides several additional insights. |
« previous | next »
SCIMA