Observations on measuring the differences between domestic accounting standards and IAS

Christopher W. Nobes

Journal of Accounting and Public Policy, 2009, vol. 28, issue 2, pages 148-153

Abstract: In an earlier edition of this journal, Ding et al. use data in GAAP 2001 to assess determinants and effects of differences between domestic and international standards. This paper examines whether those data are suitable for the purposes of academic research by outlining the biases and particular features of GAAP 2001. The main problem with the data for research is that the differences from IAS that it records, which focus on rules, are of varying importance for accounting practice. This raises questions about the equal weighting applied by Ding et al. This paper also questions their distinction between absence of IAS requirements and divergence from those requirements. Some doubts are also raised about the independent variables.

Keywords: International; accounting; differences; Rules; versus; practices; Biases; in; data (search for similar items in EconPapers)
Date: 2009

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Persistent link: http://EconPapers.repec.org/RePEc:eee:jappol:v:28:y:2009:i:2:p:148-153

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