Observations on measuring the differences between domestic accounting standards and IAS: A reply
AbstractIn the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting and Public Policy 26, 1-38). In our reply, we start with the key issue raised: the comment on the distinction between accounting practices (de facto) and accounting regulations (de jure). We then discuss the IAS bias in the "GAAP 2001" study, before presenting our reply on the endogeneity issue and on the robustness check for the "divergence" score. We conclude with a discussion of the separate dimensions of absence vs. divergence.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Accounting and Public Policy.
Volume (Year): 28 (2009)
Issue (Month): 2 ()
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International accounting differences Institutional factors IAS Absence Divergence;
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- 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.
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