haku: @journal_id 1584 / yhteensä: 115
viite: 12 / 115
| Tekijä: | Kamp, B. |
| Otsikko: | Fiscal year-end choice: determinants and dynamics |
| Lehti: | International Journal of Accounting
2002 : VOL. 37:4, p. 421-428 |
| Asiasana: | DIVERSITY COMPANIES ACCOUNTING DIVERSITY |
| Kieli: | eng |
| Tiivistelmä: | The international diversity of firms' fiscal year-end is relatively unknown. However, this diversity has practical implications for both accounting research and business comparability. In this study, the authors examine the backgrounds of the diversity. The authors found that differences in tiny, supposedly unimportant details m national legislation on fiscal year-end have a much stronger impact on fiscal year-end choice than the generally assumed cause of seasonality. In the last decade of international harmonization, the authors found only a few instances of fiscal year-end changes motivated by enhancing comparability. Worldwide, a weak drift towards December was found. |
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