An investigation into the influence of cultural factors in the international lobbying of the international accounting standards committee: The case of E32, Comparability of Financial Statements

International Journal of Accounting

Volumn 31, Issue 2, 1996, Pages 213-237

  MacArthur, John B ^a  

^a UNIVERSITY OF NORTH FLORIDA   (United States)

Author keywords

Accounting subculture; Comparability of financial statements; Content analysis; Culture; Economic consequences; International accounting standards committee

Indexed keywords

EID: 0000306343     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(96)90005-9     Document Type: Article

References (1)

1. ASC. 1989. "ASC Foreword to IASC E32: Comparability of Financial Statements," Accountancy, (February): 179-182.