Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply

Yuan Ding; Thomas Jeanjean; Herve Stolowy

doi:10.1016/j.jaccpubpol.2009.01.004

Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply

Yuan Ding (First Author), Thomas Jeanjean (Participant Author), Herve Stolowy (Participant Author)

Accounting

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7 Citations (Web of Science)

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.

Original language	English
Pages (from-to)	154-161
Journal	Journal of Accounting and Public Policy
Volume	28
Issue number	2
DOIs	https://doi.org/10.1016/j.jaccpubpol.2009.01.004
Publication status	Published - 2009

Corresponding author email

stolowy@hec.fr

Keywords

Absence
Divergence
IAS
Institutional factors
International accounting differences

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Ding, Y., Jeanjean, T., & Stolowy, H. (2009). Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply. Journal of Accounting and Public Policy, 28(2), 154-161. https://doi.org/10.1016/j.jaccpubpol.2009.01.004

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Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply

Abstract

Corresponding author email

Keywords

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