AN EMPIRICAL-TEST OF A JUDGMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL-REPORTING PRACTICES

被引：36

作者：

DOUPNIK, TS ^{[1
]}

SALTER, SB ^{[1
]}

机构：

[1] TEXAS A&M UNIV SYST,DEPT ACCOUNTING,COLL STN,TX 77843

来源：

JOURNAL OF INTERNATIONAL BUSINESS STUDIES | 1993年 / 24卷 / 01期

关键词：

D O I：

10.1057/palgrave.jibs.8490224

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：41 / 60

页数：20

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