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

抜粋

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.

元の言語English
ホスト出版物のタイトルUnknown Host Publication Title
出版者Springer Verlag
ページ17-22
ページ数6
ISBN(印刷物)354015762X
出版物ステータスPublished - 1985 12 1

ASJC Scopus subject areas

  • Engineering(all)

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  • これを引用

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