TY - JOUR
T1 - Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply
AU - Ding, Yuan
AU - Jeanjean, Thomas
AU - Stolowy, Herve
PY - 2009
Y1 - 2009
N2 - 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.
AB - 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.
KW - Absence
KW - Divergence
KW - IAS
KW - Institutional factors
KW - International accounting differences
KW - Absence
KW - Divergence
KW - IAS
KW - Institutional factors
KW - International accounting differences
UR - https://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=ceibs_wosapi&SrcAuth=WosAPI&KeyUT=WOS:000265194400006&DestLinkType=FullRecord&DestApp=WOS
U2 - 10.1016/j.jaccpubpol.2009.01.004
DO - 10.1016/j.jaccpubpol.2009.01.004
M3 - Journal
SN - 0278-4254
VL - 28
SP - 154
EP - 161
JO - Journal of Accounting and Public Policy
JF - Journal of Accounting and Public Policy
IS - 2
ER -