IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v4y1966i2p169-182.html
   My bibliography  Save this article

Some Variations In Accounting Practice In England, France, Germany And United-States

Author

Listed:
  • HATFIELD, HR

Abstract

No abstract is available for this item.

Suggested Citation

  • Hatfield, Hr, 1966. "Some Variations In Accounting Practice In England, France, Germany And United-States," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 169-182.
    • Handle: RePEc:bla:joares:v:4:y:1966:i:2:p:169-182
    DOI: http://hdl.handle.net/10.2307/2489952
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2489952.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2489952?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Michael Dobler & Nina Günther, 2008. "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, vol. 60(8), pages 809-845, December.
    2. Craig, Russell J. & Diga, Joselito G., 1996. "Financial reporting regulation in ASEAN: Features and prospects," The International Journal of Accounting, Elsevier, vol. 31(2), pages 239-259.
    3. Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in national management accounting approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra.
    4. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    5. Silvia Rossetti & Roberto Verona, 2017. "International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(2), pages 1-27, January.
    6. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
    7. Sandro Brunelli & Francesco Venuti & Thomas Niederkofler & Camilla Falivena, 2024. "Financial distress, auditors’ going concern modification (GCM) and investors’ reaction in a concentrated ownership environment: new evidence from the Italian stock market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 313-339, June.

    More about this item

    Keywords

    Institutional differences in accounting; Accounting; England; France;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:4:y:1966:i:2:p:169-182. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.