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  • Bài trích
  • The persistence of international accounting differences as measured on transition to IFRS /
Nhan đề The persistence of international accounting differences as measured on transition to IFRS /Niclas Hellmana, Sidney J. Grayb, Richard D. Morrisc & Axel Hallerd.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.
Mô tả vật lý pages 166-195.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant differences in the measurement of shareholders’ equity as between strong (Class A) versus weak (Class B) equity financing systems, common law versus code law systems and cultural systems based on ‘Anglo’, ‘Nordic’ and ‘More Developed Latin’ cultural groups. With regard to the measurement of net income, however, we find statistically significant differences only in respect of strong (Class A) versus weak (Class B) equity financing systems. Our findings demonstrate that traditional international accounting system differences still persisted at the time of IFRS adoption even after long periods of harmonisation and growing international accounting convergence.
Đề mục chủ đề Accounting--Periodicals.
Đề mục chủ đề Business--Periodicals.
Đề mục chủ đề Accounting--Research--Periodicals.
Thuật ngữ không kiểm soát Accounting harmonisation
Thuật ngữ không kiểm soát Accounting systems
Thuật ngữ không kiểm soát International accounting classification
Thuật ngữ không kiểm soát International accounting
Thuật ngữ không kiểm soát IFRS
Tác giả(bs) CN Grayb, Sidney J.
Tác giả(bs) CN Hallerd, Axel.
Tác giả(bs) CN Hellmana, Niclas
Tác giả(bs) CN Morrisc, Richard D.
Nguồn trích Accounting and Business Research.- Volume 45, N2, 2015.
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0410 |aeng
044|aenk
24504|aThe persistence of international accounting differences as measured on transition to IFRS /|cNiclas Hellmana, Sidney J. Grayb, Richard D. Morrisc & Axel Hallerd.
260|aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015.
300|apages 166-195.
3620 |aVol. 45, N.2 (2015)
490|aInstitute of Chartered Accountants in England and Wales.
520|aThe international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices. With the mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant differences in the measurement of shareholders’ equity as between strong (Class A) versus weak (Class B) equity financing systems, common law versus code law systems and cultural systems based on ‘Anglo’, ‘Nordic’ and ‘More Developed Latin’ cultural groups. With regard to the measurement of net income, however, we find statistically significant differences only in respect of strong (Class A) versus weak (Class B) equity financing systems. Our findings demonstrate that traditional international accounting system differences still persisted at the time of IFRS adoption even after long periods of harmonisation and growing international accounting convergence.
65000|aAccounting|vPeriodicals.
65000|aBusiness|vPeriodicals.
65010|aAccounting|xResearch|vPeriodicals.
6530 |aAccounting harmonisation
6530 |aAccounting systems
6530 |aInternational accounting classification
6530 |aInternational accounting
6530 |aIFRS
7001 |aGrayb, Sidney J.
7001 |aHallerd, Axel.
7001 |aHellmana, Niclas
7001 |aMorrisc, Richard D.
773|tAccounting and Business Research.|gVolume 45, N2, 2015.
890|a0|b0|c0|d0

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