Effects of Accounting Practice Divergence: Canada and the U.S

D H Drury
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D H Drury: McGill University

Journal of International Business Studies, 1979, vol. 10, issue 2, 75-86

Abstract: Canadian financial reporting followed United States financial reporting consistently until the middle 1960s. Since that time, Canadian financial reporting has been increasingly diverging from that in the United States. This paper illustrates these differences and examines empirically the effects of supplying divergent information to Canadian and United States investors. A methodology that associates market with accounting risk measures which previously has been used domestically is extended to the international context. The implications for United States investors in Canada and the impact on the future of development of financial reporting for foreign investors are examined.© 1979 JIBS. Journal of International Business Studies (1979) 10, 75–86

Date: 1979
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