The Accounting Review Vol. 55 No. 3 1980
The Impact of Disclosure and Measurement Practices on International Accounting Classifications.
Abstract
This article examines whether the classification of countries into groups based on their accounting practices is the same whether measurement or disclosure practices are used to do the grouping. Data from the Price Waterhouse & Co. survey relating to these two subsets of accounting practices for 38 countries in 1973 and 46 countries in 1975 formed the data base. The groupings yielded by analyzing disclosure practices were found to be different from groupings based on measurement practices. A further analysis was then done to determine whether the same underlying environmental variables (such as the structure of the economy and trading affiliations of each country) were associated with the two groupings. It was found that although economic variables were related to the groupings, the specific variables most closely related to each subset were different. Because of these differences, it may be more difficult for policy makers to achieve harmonization of accounting practices than was previously realized.
- DOI
- 10.2308/tar-4512492
- Volume
- 55
- Issue
- 3
- Pages
- 426-450
- Language
- en
- Sources
- openalex crossref