A causal model of country environmental differences on national accounting standards and practices.
This paper develops and tests a primary and several subsidiary models that seek to explain differences in the level of conservatism in accounting standards and practices between fifty-one (51) nations, by considering an array of institutional factors. Differences in legal, cultural, economic, financ...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8307 |
| _version_ | 1826121177634963456 |
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| author | Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei. |
| author2 | Asheq Razaur Rahman |
| author_facet | Asheq Razaur Rahman Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei. |
| author_sort | Kong, Sai Hong. |
| collection | NTU |
| description | This paper develops and tests a primary and several subsidiary models that seek to explain differences in the level of conservatism in accounting standards and practices between fifty-one (51) nations, by considering an array of institutional factors. Differences in legal, cultural, economic, financial sector and governmental transparency dimensions among the countries are represented as independent variables in the model. National accounting standards and practices of the 51 countries in our study are expected to be influenced by these variables. |
| first_indexed | 2024-10-01T05:28:28Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/8307 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T05:28:28Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/83072023-05-19T06:16:14Z A causal model of country environmental differences on national accounting standards and practices. Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei. Asheq Razaur Rahman Nanyang Business School DRNTU::Business::Accounting::Standards This paper develops and tests a primary and several subsidiary models that seek to explain differences in the level of conservatism in accounting standards and practices between fifty-one (51) nations, by considering an array of institutional factors. Differences in legal, cultural, economic, financial sector and governmental transparency dimensions among the countries are represented as independent variables in the model. National accounting standards and practices of the 51 countries in our study are expected to be influenced by these variables. 2008-09-24T07:19:40Z 2008-09-24T07:19:40Z 2002 2002 Final Year Project (FYP) http://hdl.handle.net/10356/8307 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting::Standards Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei. A causal model of country environmental differences on national accounting standards and practices. |
| title | A causal model of country environmental differences on national accounting standards and practices. |
| title_full | A causal model of country environmental differences on national accounting standards and practices. |
| title_fullStr | A causal model of country environmental differences on national accounting standards and practices. |
| title_full_unstemmed | A causal model of country environmental differences on national accounting standards and practices. |
| title_short | A causal model of country environmental differences on national accounting standards and practices. |
| title_sort | causal model of country environmental differences on national accounting standards and practices |
| topic | DRNTU::Business::Accounting::Standards |
| url | http://hdl.handle.net/10356/8307 |
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