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- W2045150989 abstract "In this paper, we investigate the financial statement effects of differences in accounting measurement practice in France, Germany, and the United Kingdom (U.K.). We find evidence of significant differences in financial ratios and the stock market valuation of accounting data. The differences do not appear to be explained by the composition of the sample or by macroeconomic factors; they are predictable, given crosscountry differences in reporting philosophies, and they are present for the components of net income which one would expect based on differences in accounting practice. The differences across countries appear largely unaffected by legislation enacted in response to the European Union (EU) directives, which were intended to create an integrated set of reporting standards to serve as a basis for cross-listing and facilitate cross-border investment.1 This research provides descriptive evidence, from a capital markets perspective, on how cross-country differences in measurement practices affect the comparability of the resulting accounting data. Europe provides a relevant context to examine this issue for several reasons. First," @default.
- W2045150989 created "2016-06-24" @default.
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- W2045150989 date "1994-01-01" @default.
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- W2045150989 title "The Effects of Accounting Diversity: Evidence from the European Union" @default.
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- W2045150989 doi "https://doi.org/10.2307/2491444" @default.
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