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| Author: | d'Arcy, A. |
| Title: | The degree of determination of national accounting systems - an empirical investigation |
| Journal: | Schmalenbach Business Review
2000 : JAN, VOL. 52:1, p. 45-67 |
| Index terms: | Accounting Capital markets Financial reporting Regulations |
| Freeterms: | Comparability |
| Language: | eng |
| Abstract: | Comparability represents an important quality in a national accounting system. Assuming that a high level of regulation makes it easier to compare financial reports an index is established that measures the national degree of determination of financial measurement. The findings are based on actual data on accounting regulations of 14 national systems and the IASC. Three groups of different degrees of regulation can be identified. |
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