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Some Variations In Accounting Practice In England, France, Germany And United-States

Author

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  • HATFIELD, HR

Abstract

No abstract is available for this item.

Suggested Citation

  • Hatfield, Hr, 1966. "Some Variations In Accounting Practice In England, France, Germany And United-States," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 169-182.
    • Handle: RePEc:bla:joares:v:4:y:1966:i:2:p:169-182
    DOI: http://hdl.handle.net/10.2307/2489952
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    Citations

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    Cited by:

    1. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
    2. Craig, Russell J. & Diga, Joselito G., 1996. "Financial reporting regulation in ASEAN: Features and prospects," The International Journal of Accounting, Elsevier, vol. 31(2), pages 239-259.
    3. Silvia Rossetti & Roberto Verona, 2017. "International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(2), pages 1-27, January.
    4. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    5. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
    6. Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in national management accounting approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra.

    More about this item

    Keywords

    Institutional differences in accounting; Accounting; England; France;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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