The use of technical terms to communicate accounting information can lead to
misunderstandings when the meaning of such terms is not fully appreciated by the recipient …

An earlier survey, Meek and Saudagaran (1990) on research on transnational financial
reporting, has been extended by providing a review and synthesis of the relevant literature …

Using 1986-95 data from manufacturing firms from 16 countries, this paper explores
relations between measures of the value relevance of fi-nancial accounting data and several …

This study examines the impact of legal systems (LSs) on financial disclosures by firms from
different countries. The results indicate that firms from common law countries are associated …

This study analyzes determinants and effects of differences between Domestic Accounting
Standards (DAS) and International Accounting Standards (IAS). We use an extensive list of …

This paper develops a model of cultural, national, and corporate factors that influence the
financial disclosure of corporations. This model is then tested empirically using a sample of …

The principal objective of this paper is to provide empirical evidence on the significance of
cross-country (societal) variables that may assist in explaining variations in the quantity of …

This paper attempts to test the theory developed by Gray [1988] linking accounting values
and systems with Hofstede's [1980] cultural constructs. Based on data from twenty-nine …

We assess the value relevance of the amounts for identifiable intangible assets and goodwill
reported in the financial statements of all non-finance companies listed on the main market …

This study examines the development of accounting regulation in Jordan with emphasis on
the dominant environmental factors that influence it. In order to have a better understanding …