INTERNATIONAL COMPARISON OF FLEXIBILITY IN INCOME MEASUREMENT AND OTHER ACCOUNTING PROCEDURES: ITS ECONOMICAL, GEOPOLITICAL, AND SOCIOLOGICAL APPROACH.

Kichinosuke Takahashi, Yukiharu Kurokawa, Masako Takahashi

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

In order to explain international difference of accounting practice of each country with natural, economical, information, political, social, legal factors, we set four new accounting indices; namely Measurement concentrativeness, Measurement conservativeness, Disclosure concentrativeness, and Disclosure openness, which represented international difference of accounting practice of each country comprehensively, classified 55 countries into several groups by these accounting indices, and saw the relations between the accounting indices and 29 environmental variables and the relation between each country group and them. Finally, we studied that international difference of accounting practice of each country was one of factors causing international difference of of national economic power of each country, or not.

Original languageEnglish
Title of host publicationUnknown Host Publication Title
PublisherSpringer Verlag
Pages17-22
Number of pages6
ISBN (Print)354015762X
Publication statusPublished - 1985 Dec 1

ASJC Scopus subject areas

  • Engineering(all)

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    Takahashi, K., Kurokawa, Y., & Takahashi, M. (1985). INTERNATIONAL COMPARISON OF FLEXIBILITY IN INCOME MEASUREMENT AND OTHER ACCOUNTING PROCEDURES: ITS ECONOMICAL, GEOPOLITICAL, AND SOCIOLOGICAL APPROACH. In Unknown Host Publication Title (pp. 17-22). Springer Verlag.