The effect of accounting diversity on international financial analysis: Empirical evidence

International Journal of Accounting

Volumn 35, Issue 1, 2000, Pages 65-83

  Laínez, José A ^a   Callao, Susana ^a  

^a UNIVERSITY OF ZARAGOZA   (Spain)

Author keywords

Accounting diversity; Empirical evidence; Financial ratios; International comparability; International financial analysis

Indexed keywords

EID: 15844419410     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(99)00030-8     Document Type: Article

References (4)

1. Actualidad Económica. 1994. "La guía Más Completa y Ordenada de las Empresas y Grupos Españoles," (1899, noviembre): 67-228.
2. Aoki, S. 1992. "Accounting Characteristics and Financial Structure in Japan." In XV Annual Congress of the European Accounting Association, Madrid.
3. Choi, F., H. Hino, S. Min, S. Nam, J. Ujjie, and A. Stonehill. 1983. "Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis." Journal of International Business Studies, (Spring/Summer): 113-131.
4. Cooke, T. 1989. "Disclosure in the Corporate Annual Reports of Swedish Companies." Accounting and Business Research, (Spring) 17(74): 113-124.