haku: @author Mandler, U. / yhteensä: 3
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| Tekijä: | Glaum, M. Mandler, U. |
| Otsikko: | German managers' attitudes towards Anglo-American accounting: results from an empirical study on global accounting harmonization |
| Lehti: | International Journal of Accounting
1997 : VOL. 32:4, p. 463-486 |
| Asiasana: | ACCOUNTING GERMANY USA |
| Kieli: | eng |
| Tiivistelmä: | The starting-point of the present paper are systematic differences between the answers of German corporate managers and professors in an empirical study by C&L Deutsche Revision AG (1995) on accounting harmonization. In this study managers expressed themselves in all questions more positively towards current German accounting and more negatively towards US accounting than professors. The fundamental assumption put forward in this paper is that these differences are due to differences in the economic interests of the two groups. |
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