The Degree of Determination of National Accounting Systems - an Empirical Investigation

Schmalenbach Business Review (sbr) - www.sbr-online.de, Vol. 52, January 2000

23 Pages Posted: 27 Aug 2002

See all articles by Anne d'Arcy

Anne d'Arcy

Deutsche Bank AG - DBAnalytics

Abstract

Comparability represents an important quality in a national accounting system if we are to assess the intensity of capital marked information. Assuming that a high level of regulation makes it easier to compare financial reports an index is established that measures the national degree of determination of financial measurement. The findings are based on actual data on accounting regulations of 14 national systems and the IASC. Three groups of different degrees of regulation can be identified, which are compared to the results on disclosure regulation in Cooke/Wallace. An analysis of results indicates that the foundation of new standard-setting bodies seems to be important to improving the national system.

Suggested Citation

d'Arcy, Anne, The Degree of Determination of National Accounting Systems - an Empirical Investigation. Schmalenbach Business Review (sbr) - www.sbr-online.de, Vol. 52, January 2000, Available at SSRN: https://ssrn.com/abstract=311021 or http://dx.doi.org/10.2139/ssrn.311021

Anne D'Arcy (Contact Author)

Deutsche Bank AG - DBAnalytics ( email )