Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture"

Yuan Ding (), Thomas Jeanjean and Hervé Stolowy ()
Additional contact information
Yuan Ding: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: The discussion raised three major issues: the absence of economic factors as determinants in the paper, the controversy of Hofstede's cultural dimensions and the measures of divergence and absence in the paper. We will respond to the discussant's comments one by one

Keywords: culture; international accounting; IAS (search for similar items in EconPapers)
Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (34)

Published in International Journal of Accounting, 2005, vol. 40 (n° 4), pp.359-362

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" (2005)
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:hal:journl:halshs-00006344

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().