haku: @indexterm ACCOUNTING PRINCIPLES / yhteensä: 291
viite: 28 / 291
| Tekijä: | Laínez, J. A. Callao, S. |
| Otsikko: | The effect of accounting diversity on international financial analysis: empirical evidence |
| Lehti: | The International Journal of Accounting
2000 : VOL. 35:1, p.65-83 |
| Asiasana: | Accounting principles International economic relations Financial analysis Business ratios Spain Financial reporting Companies Empirical research |
| Kieli: | eng |
| Tiivistelmä: | Financial information is nowadays used internationally and needs to be understood both inside and outside its country of origin. The analysis and interpretation of this information at international level is hindered for instance by diversity in accounting principles. This paper examines the financial statements of a sample of Spanish listed companies. Financial statements are reformulated by using the GAAPs of other countries. It looks like there are important differences in the situation of companies under different accounting principles. |
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