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

Kichinosuke Takahashi, Yukiharu Kurokawa, Masako Takahashi

研究成果: Conference contribution

抄録

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.

本文言語English
ホスト出版物のタイトルUnknown Host Publication Title
出版社Springer Verlag
ページ17-22
ページ数6
ISBN(印刷版)354015762X
出版ステータスPublished - 1985 12 1

ASJC Scopus subject areas

  • Engineering(all)

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