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| Author: | Joos, P. Lang, M. |
| Title: | The effects of accounting diversity: evidence from the European Union |
| Journal: | Journal of Accounting Research
1994 : VOL. 32:SUPPL, p. 141-176 |
| Index terms: | ACCOUNTING EUROPEAN UNION INVESTMENT |
| Language: | eng |
| Abstract: | In this paper, the authors investigate the financial statement effects of differences in accounting measurement practice in France, Germany, and the United Kingdom (U.K.). The authors find evidence of significant differences in financial ratios and the stock market valuation of accounting data. The differences do not appear to be explained by the composition of the sample or by macroeconomic factors. |
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