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An empirical assessment of Gray's accounting value constructs

Listed author(s):
  • Chanchani, Shalin
  • Willett, Roger
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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(04)00005-6
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 39 (2004)
    Issue (Month): 2 ()
    Pages: 125-154

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    Handle: RePEc:eee:accoun:v:39:y:2004:i:2:p:125-154
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. Schultz, Joseph Jr. & Lopez, Thomas J., 2001. "The impact of national influence on accounting estimates: Implications for international accounting standard-setters," The International Journal of Accounting, Elsevier, vol. 36(3), pages 271-290, 09.
    3. Lynn, Peter & Clarke, Paul, 2001. "Separating refusal bias and non-contact bias: evidence from UK national surveys," ISER Working Paper Series 2001-24, Institute for Social and Economic Research.
    4. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    5. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    6. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.
    7. Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E., 2001. "Reply to comments on "The association between European materiality estimates and client integrity, culture, and litigation"," The International Journal of Accounting, Elsevier, vol. 36(4), pages 491-498, 012.
    8. Stephen B Salter & Frederick Niswander, 1995. "Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(2), pages 379-397, June.
    9. Ross L. Watts, 1977. "Corporate Financial Statements, A Product of the Market and Political Processes," Australian Journal of Management, Australian School of Business, vol. 2(1), pages 53-75, April.
    10. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    11. Awasthi, Vidya N. & Chow, Chee W. & Wu, Anne, 2001. "Cross-cultural differences in the behavioral consequences of imposing performance evaluation and reward systems: An experimental investigation," The International Journal of Accounting, Elsevier, vol. 36(3), pages 291-309, 09.
    12. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.
    13. Henry Kaiser, 1974. "An index of factorial simplicity," Psychometrika, Springer;The Psychometric Society, vol. 39(1), pages 31-36, March.
    14. Arnold, Donald Sr. & Bernardi, Richard A. & Neidermeyer, Presha E., 2001. "The association between European materiality estimates and client integrity, national culture, and litigation," The International Journal of Accounting, Elsevier, vol. 36(4), pages 459-483, 012.
    15. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
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