تاثیر نفوذ ملی بر روی برآوردهای حسابداری: پیامدها برای حسابداری بین المللی بنگاه های استاندارد
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47380||2001||20 صفحه PDF||سفارش دهید||9055 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The International Journal of Accounting, Volume 36, Issue 3, September 2001, Pages 271–290
The results of prior research suggest that national accounting systems are significantly associated with differences in market valuations and various other macromeasures. These results, however, rely heavily on the analysis of archival data or survey evidence directed at national system differences. As Pownall and Schipper [Accounting Horizons (1999) 259] note, archival research necessarily depends on the information in the financial reports and cannot explain the process linking the underlying standards to the reported information. This study examines this process by investigating judgments made by accountants in France, Germany, and the United States. To facilitate a comparison of this process across international boundaries, our experiment presents these accountants with the same economic facts that are governed by similar financial reporting rules. Our results indicate that, even given similar facts and rules, judgments among the three nations' accountants vary significantly. They also suggest that national culture interacts with findings accepted as general within behavioral decision research.