دانلود مقاله ISI انگلیسی شماره 10217
ترجمه فارسی عنوان مقاله

کنترل موثر برای تحقیقات در حسابداری بین المللی

عنوان انگلیسی
Effective controls for research in international accounting
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
10217 2007 21 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Accounting and Public Policy, Volume 26, Issue 1, January–February 2007, Pages 96–116

ترجمه کلمات کلیدی
حسابداری بین المللی - کنترل و ارزش نسبی -
کلمات کلیدی انگلیسی
International accounting, Controls and value relevance,
پیش نمایش مقاله
پیش نمایش مقاله  کنترل موثر برای تحقیقات در حسابداری بین المللی

Numerous studies have examined the value relevance and other characteristics of international and country-specific accounting standards. This paper evaluates the experimental designs of selected studies with respect to the controls essential for effective research. Both cross-country and within-country research designs share a common need for controls. Perhaps the most distinctive element of effective design in these studies is the control for institutional, cultural, and structural differences between countries. Previous research shows that the key outputs of various country-specific accounting standards are functions of a variety of factors including accounting-related issues, legal origin, shareholder protection, the information environment, financial markets, and enforcement of these standards. In addition, effective studies of country-specific or international accounting principles require control for firm and industry-specific effects and for self-selection bias, as in conventional within-country examinations. When controls are not sufficient, observed differences in the outputs of alternative accounting standards may result from differences between countries or firms rather than from different accounting principles. We review a sample of recent research with attention to these control considerations.