haku: @author Salter, S. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Doupnik, T. Salter, S. |
| Otsikko: | An empirical test of a judgmental international classification of financial reporting practices |
| Lehti: | Journal of International Business Studies
1993 : VOL. 24:1, p. 41-60 |
| Asiasana: | FINANCIAL REPORTING INTERNATIONAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The main objectives of this study were to (1) empirically classify current national financial reporting systems and (2) test the validity of a hierarchical classification proposed by Nobes (1983) and extended by Berry (1987). Data on accounting practices were obtained for fifty countries and used as input into a hierarchical cluster analysis. The resulting classification bears significant similarity to the aforementioned taxonomies and provides several additional insights. |
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