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

• 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
• Institution: Nanyang Technological University

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...