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...

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Main Authors:	Kong, Sai Hong., Ng, Andy Hwee Kiat., Yeow, Kinn Oei.
Other Authors:	Asheq Razaur Rahman
Format:	Final Year Project
Published:	2008
Subjects:	DRNTU::Business::Accounting::Standards
Online Access:	http://hdl.handle.net/10356/8307
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Institution:	Nanyang Technological University

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spelling	sg-ntu-dr.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
institution	Nanyang Technological University
building	NTU Library
continent	Asia
country	Singapore Singapore
content_provider	NTU Library
collection	DR-NTU
topic	DRNTU::Business::Accounting::Standards
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.
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.
author2	Asheq Razaur Rahman
author_facet	Asheq Razaur Rahman Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei.
format	Final Year Project
author	Kong, Sai Hong. Ng, Andy Hwee Kiat. Yeow, Kinn Oei.
author_sort	Kong, Sai Hong.
title	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_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_sort	causal model of country environmental differences on national accounting standards and practices.
publishDate	2008
url	http://hdl.handle.net/10356/8307
_version_	1770565457081794560

A causal model of country environmental differences on national accounting standards and practices.

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