摘要
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.
| 源语言 | 英语 |
|---|---|
| 页（从-至） | 154-161 |
| 期刊 | Journal of Accounting and Public Policy |
| 卷 | 28 |
| 期 | 2 |
| DOI | |
| 出版状态 | 已出版 - 2009 |
Corresponding author email
stolowy@hec.fr关键词
- Absence
- Divergence
- IAS
- Institutional factors
- International accounting differences
成果物的来源
- ABDC-A
- Scopus
- SSCI
指纹
探究 'Observations on Measuring the Differences Between Domestic Accounting Standards and IAS: A reply' 的科研主题。它们共同构成独一无二的指纹。引用此
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