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An Empirical test of a Judgemental International Classification of Financial Reporting Practices

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  • Timothy S Doupnik

    (University of South Carolina)

  • Stephen B Salter

    (Texas A&M University)

Abstract

The main objectives of this study were to (1) empirically classify current national financial reporting systems and (2) test the validity of a hierarchical classification proposed by Nobes [1983] and extended by Berry [1987]. Data on accounting practices were obtained for fifty countries and used as input into a hierarchical cluster analysis. The resulting classification bears significant similarity to the aforementioned taxonomies and provides several additional insights.© 1993 JIBS. Journal of International Business Studies (1993) 24, 41–60

Suggested Citation

  • Timothy S Doupnik & Stephen B Salter, 1993. "An Empirical test of a Judgemental International Classification of Financial Reporting Practices," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 24(1), pages 41-60, March.
    • Handle: RePEc:pal:jintbs:v:24:y:1993:i:1:p:41-60
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