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Empirical Guidelines for Comparing International Accounting data

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  • R D Nair

    (University of Wisconsin-Madison)

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    Abstract

    This paper develops guidelines for comparing financial accounting data from different countries. Groups of countries that have similar accounting practices are identified as a basis for making valid comparisons. The distinction between measurement and disclosure practices is recognized and separate groupings are identified for each of these 2 subsets of accounting practices. The data come from the Price Waterhouse & Co. survey of 267 accounting practices in 64 countries in 1979. This study confirms the findings of earlier studies that the groupings on the basis of disclosure practice exhibit greater diversity and are less stable over time than such groupings on the basis of measurement practices.© 1982 JIBS. Journal of International Business Studies (1982) 13, 85–98

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    Bibliographic Info

    Article provided by Palgrave Macmillan in its journal Journal of International Business Studies.

    Volume (Year): 13 (1982)
    Issue (Month): 3 (September)
    Pages: 85-98

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    Handle: RePEc:pal:jintbs:v:13:y:1982:i:3:p:85-98

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    Cited by:
    1. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    2. Prather-Kinsey, Jenice, 2006. "Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico," The International Journal of Accounting, Elsevier, vol. 41(2), pages 141-162.
    3. Dorsman, André B. & Langendijk, Henk P. A. J. & Praag, Bart van, 1997. "The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands," Serie Research Memoranda 0040, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.

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