Observations on measuring the differences between domestic accounting standards and IAS: A reply - HEC Paris - École des hautes études commerciales de Paris Access content directly
Journal Articles Journal of Accounting and Public Policy Year : 2009

Observations on measuring the differences between domestic accounting standards and IAS: A reply

Abstract

In the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting and Public Policy 26, 1-38).In our reply, we start with the key issue raised: the comment on the distinction between accounting practices (de facto) andaccounting regulations (de jure). We then discuss the IAS bias in the "GAAP 2001" study, before presenting our reply on the endogeneity issue and on the robustness check for the "divergence" score. We conclude with a discussion of the separate dimensions of absence vs. divergence.

Domains

Dates and versions

hal-00491687 , version 1 (14-06-2010)

Identifiers

Cite

Hervé Stolowy, Yuan Ding, Thomas Jeanjean. Observations on measuring the differences between domestic accounting standards and IAS: A reply. Journal of Accounting and Public Policy, 2009, Vol.28,nº2, pp.154-161. ⟨10.1016/j.jaccpubpol.2009.01.004⟩. ⟨hal-00491687⟩

Collections

HEC CNRS
41 View
0 Download

Altmetric

Share

Gmail Facebook X LinkedIn More