In this paper, we investigate the financial statement effects of differences in accounting
measurement practice in France, Germany, and the United Kingdom (UK). We find evidence …

Business activity has expanded in recent years, crossing national borders to acquire an
international dimension. As a result, financial information, as a communication vehicle, is …

Meek and Thomas (2004) call for research on the continued relevance of 'rediscovered'
dichotomous accounting classifications. We provide such evidence by examining how …

This paper argues that financial reporting and its regulation have multiple purposes
reflecting each country's social, cultural, and political environments. Thus, the original idea …

Two different forces are involved in the international harmonization of accounting:
institutional endeavours to harmonize accounting internationally by developing common …

The purpose of this study is to assess the extent to which the accounting measurement and
associated disclosure practices of large listed companies have become more harmonized …

Presents a summary of the main findings of an interview survey of major capital market
participants that was conducted to collect empirical evidence regarding several aspects of …

'Comparability'is a very difficult notion to understand even within a country, let alone
globally. We have not really had much literature that helps us understand what is meant by …

Accounting research is torn between two competing forces. On the one hand, a quest for
general results and internationalization of financial markets calls for a global approach and …

The article first examines the existing modelling literature, which contains a large number of
suggested reasons for international differences in accounting. After examining …