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Volumn 36, Issue 2, 2001, Pages 195-222

A six-country comparison of the use of graphs in annual reports

Author keywords

Annual reports; Comparative international accounting; Financial graphs

Indexed keywords


EID: 15844425098     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(01)00094-2     Document Type: Article
Times cited : (54)

References (9)
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    • Beattie, V.A.1    Jones, M.J.2
  • 2
    • 0042144476 scopus 로고    scopus 로고
    • A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies
    • Beattie, V.A., & Jones, M.J. (1997). A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies. Journal of International Financial Management and Accounting, 8 (1), 33-68.
    • (1997) Journal of International Financial Management and Accounting , vol.8 , Issue.1 , pp. 33-68
    • Beattie, V.A.1    Jones, M.J.2
  • 3
    • 0348207612 scopus 로고    scopus 로고
    • Australian financial graphs: An empirical study
    • Beattie, V.A., & Jones, M.J. (1999). Australian financial graphs: an empirical study. Abacus, 35 (1), 46-76.
    • (1999) Abacus , vol.35 , Issue.1 , pp. 46-76
    • Beattie, V.A.1    Jones, M.J.2
  • 4
    • 21144474528 scopus 로고
    • An empirical test of a judgmental international classification of financial reporting practices
    • Doupnik, T.S., & Salter, S.B. (1993). An empirical test of a judgmental international classification of financial reporting practices. Journal of International Business Studies, 24 (1), 41-60.
    • (1993) Journal of International Business Studies , vol.24 , Issue.1 , pp. 41-60
    • Doupnik, T.S.1    Salter, S.B.2
  • 5
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    • External environment, culture and accounting practice: A preliminary test of a general model of international accounting development
    • Doupnik, T.S., & Salter, S.B. (1995). External environment, culture and accounting practice: a preliminary test of a general model of international accounting development. International Journal of Accounting, 30, 189-207.
    • (1995) International Journal of Accounting , vol.30 , pp. 189-207
    • Doupnik, T.S.1    Salter, S.B.2
  • 6
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    • Cultural influence on the development of accounting systems internationally: A test of Gray's [1988] theory
    • Salter, S.B., & Niswander, F. (1995). Cultural influence on the development of accounting systems internationally: a test of Gray's [1988] theory. Journal of International Business Studies, 25 (2), 379-397.
    • (1995) Journal of International Business Studies , vol.25 , Issue.2 , pp. 379-397
    • Salter, S.B.1    Niswander, F.2
  • 7
    • 0007013885 scopus 로고
    • International accounting - The ultimate theory course
    • October
    • Seidler, L.J. (1967). International accounting - the ultimate theory course. The Accounting Review, 12, 775-781 (October).
    • (1967) The Accounting Review , vol.12 , pp. 775-781
    • Seidler, L.J.1
  • 8
    • 0041661304 scopus 로고
    • The auditor's responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidance
    • September
    • Steinbart, P.J. (1989). The auditor's responsibility for the accuracy of graphs in annual reports: some evidence of the need for additional guidance. Accounting Horizons, 3 (5), 60-70 (September).
    • (1989) Accounting Horizons , vol.3 , Issue.5 , pp. 60-70
    • Steinbart, P.J.1
  • 9
    • 0000021913 scopus 로고
    • Frameworks for international comparative financial accounting
    • Wallace, R.S.O., & Gernon, H. (1991). Frameworks for international comparative financial accounting. Journal of Accounting Literature, 10, 209-264.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 209-264
    • Wallace, R.S.O.1    Gernon, H.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.