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| Tekijä: | Glaum, M. |
| Otsikko: | HGB versus US-GAAP: Die Einstellungen deutscher Führungskräfte zur globalen Harmonisierung der Rechnungslegung |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1998 : VOL. 50:4, p. 336-359 |
| Asiasana: | ACCOUNTING STANDARDS MANAGERS EMPIRICAL RESEARCH USA GERMANY |
| Kieli: | ger |
| Tiivistelmä: | The starting point of the present paper are systematic differences between the answers of corporate managers and professors in an empirical study by C&L Deutsche Revision AG (1995) on accounting harmonization. In this study managers had expressed themselves in all questions more positively towards current German accounting and more negatively towards US-accounting that professors. The fundamental assumption put forward in this paper is that these differences are due to differences in the economic interest of the two groups of participants. In order to test for this empirically, hypotheses are deduced with regard to the accounting-related interests of the executive managers. The idea behind the hypotheses are tested using multiple regression analysis. |
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