Factors Causing Differences In The Financial Reporting Practices In Selected South Pacific Countries In The Post-Convergence Period

• Main Authors: Chand, Parmod, Patel, Chris, Day, Ronald
• Format: Article
• Language: English
• Published: Asian Academy of Management (AAM) 2008
• Subjects: HD28-70 Management. Industrial Management
• Online Access: http://eprints.usm.my/36390/1/AAMJ_13.2.6.pdf; http://eprints.usm.my/36390/; http://web.usm.my/aamj/13.2.2008/AAMJ%2013.2.6.pdf
• Institution: Universiti Sains Malaysia

The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, we argue that the existing models that cluster countries are substantially incomplete and misleadi...