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Empirical Guidelines for Comparing International Accounting data

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  • R D Nair

    (University of Wisconsin-Madison)

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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  • R D Nair, 1982. "Empirical Guidelines for Comparing International Accounting data," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 13(3), pages 85-98, September.
    • 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. Cătălina Florentina PRICOPE, 2016. "The role of institutional pressures in developing countries. Implications for IFRS," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(607), S), pages 27-40, Summer.
    3. Isabel Costa Lourenço & Raquel Sarquis & Manuel Castelo Branco & Nuno Magro, 2018. "International Differences in Accounting Practices Under IFRS and the Influence of the US," Australian Accounting Review, CPA Australia, vol. 28(4), pages 468-481, December.
    4. 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.
    5. 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.

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