An Empirical test of a Judgemental International Classification of Financial Reporting Practices

Timothy S Doupnik and Stephen B Salter
Additional contact information
Timothy S Doupnik: University of South Carolina
Stephen B Salter: Texas A&M University

Journal of International Business Studies, 1993, vol. 24, issue 1, 60 pages

Abstract: The main objectives of this study were to (1) empirically classify current national financial reporting systems and (2) test the validity of a hierarchical classification proposed by Nobes [1983] and extended by Berry [1987]. Data on accounting practices were obtained for fifty countries and used as input into a hierarchical cluster analysis. The resulting classification bears significant similarity to the aforementioned taxonomies and provides several additional insights.© 1993 JIBS. Journal of International Business Studies (1993) 24, 41–60

Date: 1993
References: Add references at CitEc
Citations: View citations in EconPapers (30)

Downloads: (external link)
http://www.palgrave-journals.com/jibs/journal/v24/n1/pdf/8490224a.pdf Link to full text PDF (application/pdf)
http://www.palgrave-journals.com/jibs/journal/v24/n1/full/8490224a.html Link to full text HTML (text/html)
Access to full text is restricted to subscribers.

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: https://EconPapers.repec.org/RePEc:pal:jintbs:v:24:y:1993:i:1:p:41-60

Ordering information: This journal article can be ordered from
http://www.springer. ... nt/journal/41267/PS2

Access Statistics for this article

Journal of International Business Studies is currently edited by John Cantwell

More articles in Journal of International Business Studies from Palgrave Macmillan, Academy of International Business
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().