The Impact of Disclosure and Measurement Practices on International Accounting Classifications.
基于1973年38国和1975年46国的数据，发现按披露实践和按计量实践对国家的分类结果不同，且各自关联的经济变量也不同，表明会计协调比预想更难。
Abstract ABSTRACT: This article examines whether the classification of countries into groups based on their accounting practices is the same whether measurement or disclosure practices are used to do the grouping. Data from the Price Waterhouse & Co. survey relating to these two subsets of accounting practices for 38 countries in 1973 and 46 countries in 1975 formed the data base. The groupings yielded by analyzing disclosure practices were found to be different from groupings based on measurement practices. A further analysis was then done to determine whether the same underlying environmental variables (such as the structure of the economy and trading affiliations of each country) were associated with the two groupings. It was found that although economic variables were related to the groupings, the specific variables most closely related to each subset were different. Because of these differences, it may be more difficult for policy makers to achieve harmonization of accounting practices than was previously realized.