Transcription of FACTORS CAUSING DIFFERENCES IN THE FINANCIAL …
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FACTORS CAUSING DIFFERENCES IN THE FINANCIAL …
Asian Academy of Management Journal, Vol. 13, No. 2, 111 129, July 2008. FACTORS CAUSING DIFFERENCES IN THE FINANCIAL . REPORTING PRACTICES IN SELECTED SOUTH PACIFIC. COUNTRIES IN THE POST-CONVERGENCE PERIOD. Parmod Chand1, Chris Patel2 and Ronald Day3. 1,2. Macquarie University, New South Wales 2109 Australia 3. The University of Sydney, New South Wales 2006 Australia e-mail: ABSTRACT. The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar FINANCIAL reporting characteristics. In this paper, we argue that the existing models that cluster countries are substantially incomplete and misleading due to the recent convergence efforts that have taken place. We identify the FACTORS that may be CAUSING DIFFERENCES in both the de jure and de facto aspects of comparability in FINANCIAL reporting across countries in the post- convergence period.
shareholder-oriented corporate governance environment (Doupnik & Salter, 1995; Ball, Kothari, & Robin, 2000; Jaggi & Low, 2000). Culture, defined by Hofstede (1980) as the collective programming of the mind, is widely accepted as a major …
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