Concepedia

Towards a General Model of the Reasons for International Differences in Financial Reporting

Christopher Nobes

Abacus · 1998 · 654 citations · 23 references

Concepts

BusinessAccountancyAccountingCorporate ReportingFinancial AccountingInternational AccountingComparative Accounting SystemsCross-border Financial ReportingFinancial ReportingFinancial Reporting TheoryFinancial StatementsInternational Financial Reporting StandardsCross-country Accounting QualityCross-country ComparabilityCross-country Disclosure ComparabilityCross-country Financial Reporting ComparabilityInternational Accounting DisclosureInternational Financial Reporting QualityInternational Reporting Differences

References

23

Theory of the firm: Managerial behavior, agency costs and ownership structure

Michael C. Jensen, William H. Meckling · Journal of Financial Economics · 1976 · 70.7K citations

Management, Business Economics, Corporate Governance +16

Culture's Consequences: International Differences in Work-Related Values.

Arndt Sorge, Geert Hofstede · Administrative Science Quarterly · 1983 · 15.2K citations

Management, Cultural Studies, Organizational Behavior +13

Legal Determinants of External Finance

Florencio López‐de‐Silanes, Andrei Shleifer, Robert W. Vishny · The Journal of Finance · 1997 · 10K citations · Full text

Business, Finance, Financial Law +11

Disclosure level and the cost of equity capital.

Christine A. Botosan · The Accounting Review · 1997 · 3.6K citations

Business, Accountancy, Accounting +15

Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

Sidney J. Gray · Abacus · 1988 · 1.8K citations

Business, Accountancy, Accounting +13