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Observations on measuring the differences between domestic accounting standards and IAS

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  • Nobes, Christopher W.
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    Abstract

    In an earlier edition of this journal, Ding et al. use data in GAAP 2001 to assess determinants and effects of differences between domestic and international standards. This paper examines whether those data are suitable for the purposes of academic research by outlining the biases and particular features of GAAP 2001. The main problem with the data for research is that the differences from IAS that it records, which focus on rules, are of varying importance for accounting practice. This raises questions about the equal weighting applied by Ding et al. This paper also questions their distinction between absence of IAS requirements and divergence from those requirements. Some doubts are also raised about the independent variables.

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    File URL: http://www.sciencedirect.com/science/article/B6VBG-4VP174C-1/2/c6cc879d9c2afc4b3920411b1258a749
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Public Policy.

    Volume (Year): 28 (2009)
    Issue (Month): 2 ()
    Pages: 148-153

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    Handle: RePEc:eee:jappol:v:28:y:2009:i:2:p:148-153

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    Web page: http://www.elsevier.com/locate/jaccpubpol

    Related research

    Keywords: International accounting differences Rules versus practices Biases in data;

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    Cited by:
    1. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
    2. Yu Chen & Zabihollah Rezaee, 2012. "The role of corporate governance in convergence with IFRS: evidence from China," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 20(2), pages 171-188.

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