Observations on measuring the differences between domestic accounting standards and IAS: A reply

Yuan Ding, Thomas Jeanjean () and Herv Stolowy

Journal of Accounting and Public Policy, 2009, vol. 28, issue 2, pages 154-161

Abstract: In the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting and Public Policy 26, 1-38). In our reply, we start with the key issue raised: the comment on the distinction between accounting practices (de facto) and accounting regulations (de jure). We then discuss the IAS bias in the "GAAP 2001" study, before presenting our reply on the endogeneity issue and on the robustness check for the "divergence" score. We conclude with a discussion of the separate dimensions of absence vs. divergence.

Keywords: International; accounting; differences; Institutional; factors; IAS; Absence; Divergence (search for similar items in EconPapers)
Date: 2009

Downloads: (external link)
http://www.sciencedirect.com/science/article/B6VBG ... f92aa147eb35fbeeb1df
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:eee:jappol:v:28:y:2009:i:2:p:154-161

Access Statistics for this article

Journal of Accounting and Public Policy is edited by L. A. Gordon

More articles in Journal of Accounting and Public Policy from Elsevier
Series data maintained by Heidi Boesdal ().