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Author Reisloh, Christian

Title Influence of national culture on IFRS practice : an empirical study in France, Germany and the United Kingdom / Christian Riesloh
Published Frankfurt am Main : Peter Lang, 2011

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Description xxxi, 400 pages : illustrations ; 22 cm
Series Münsteraner Schriften zur Internationalen Unternehmensrechnung ; bd. 4
Münsteraner Schriften zur Internationalen Unternehmensrechnung ; bd. 4
Contents Machine generated contents note: 1.Foundation -- 1.1.Introduction -- 1.1.1.The international financial accounting language of IFRS -- 1.1.2.Research questions and contribution -- 1.1.3.Outline of the study -- 1.2.Scientific research strategy and conceptualization -- 1.2.1.Science and philosophy of science -- 1.2.2.Business economics research strategies -- 1.2.3.The empirical research process -- 1.2.4.Scientific programs in financial accounting research -- 1.2.4.1.Basic scientific approaches -- 1.2.4.2.Critical rationalism -- 1.2.4.3.Constructivism -- 1.2.5.Positioning of the study -- 1.3.International financial accounting harmonization in the EU -- 1.3.1.Accounting diversity versus accounting harmonization -- 1.3.2.The international financial accounting harmonization process -- 1.3.3.The EU financial accounting harmonization process -- 1.3.3.1.EU accounting Directives -- 1.3.3.2.The IAS Regulation -- 1.3.3.2.1.Legal requirements -- 1.3.3.2.2.EU institutional prerequisites --
Contents note continued: 1.3.3.2.3.The EU endorsement process -- 1.3.3.2.4.EU enforcement harmonization -- 1.3.4.Possible differences in IFRS practice -- 1.3.4.1.Reasons -- 1.3.4.2.Opportunities -- 1.3.4.2.1.Different versions -- 1.3.4.2.2.Different translations -- 1.3.4.2.3.Gaps -- 1.3.4.2.4.Overt options -- 1.3.4.2.5.Covert options and vague criteria -- 1.3.4.2.6.Measurement estimations -- 1.3.4.2.7.Transitional or first-time adoption issues -- 1.3.4.2.8.Imperfect enforcement -- 1.3.5.EU regional focus -- 1.3.5.1.EU country selection -- 1.3.5.2.Motivation for country selection -- 1.3.5.3.Country profiles -- 1.3.5.3.1.France -- 1.3.5.3.2.Germany -- 1.3.5.3.3.United Kingdom -- 1.4.Field of research -- 1.4.1.International financial accounting research -- 1.4.2.International comparative financial accounting research -- 1.4.2.1.Definition of the field of research -- 1.4.2.2.ICFAR framework -- 1.4.2.3.Refinement of the ICFAR framework -- 1.5.Prior research --
Contents note continued: 1.5.1.Culture free studies -- 1.5.1.1.Studies on IFRS determinants and consequences -- 1.5.1.2.IFRS practice studies -- 1.5.2.Culturally grounded studies -- 1.5.2.1.Culture studies applying the Hofstede-Gray framework -- 1.5.2.2.Culture studies on IFRS practice -- 1.5.3.Prior research contributions, limitations and research gap -- 1.6.Summary -- 2.Theory and hypotheses development -- 2.1.Overview -- 2.2.Theoretical perspectives -- 2.2.1.System theory -- 2.2.2.Contingency theory -- 2.2.2.1.The basic model of contingency theory -- 2.2.2.2.Contingency theoretical variants -- 2.2.2.3.Critical appraisal of contingency theory -- 2.2.2.3.1.Conceptual criticism -- 2.2.2.3.2.Methodological criticism -- 2.2.3.The societal effects approach -- 2.2.4.Culture theory -- 2.2.4.1.Concepts of culture -- 2.2.4.1.1.Definition of culture -- 2.2.4.1.2.Conceptual alternatives -- 2.2.4.1.3.GLOBE study -- 2.2.4.1.4.Critical appraisal of the GLOBE study --
Contents note continued: 2.2.4.2.Culture theory according to Hofstede -- 2.2.4.3.Cultural dimensions according to Hofstede -- 2.2.4.3.1.Power distance -- 2.2.4.3.2.Uncertainty avoidance -- 2.2.4.3.3.Individualism versus collectivism -- 2.2.4.3.4.Masculinity versus femininity -- 2.2.4.4.Critical appraisal of Hofstede's culture theory -- 2.2.4.5.Accounting values as part of the societal value system -- 2.2.4.6.Accounting values according to Gray -- 2.2.4.6.1.Professionalism vs. Statutory Control -- 2.2.4.6.2.Uniformity vs. Flexibility -- 2.2.4.6.3.Conservatism vs. Optimism -- 2.2.4.6.4.Secrecy vs. Transparency -- 2.2.4.7.The Hofstede-Gray framework -- 2.2.4.7.1.Refinement of the Hofstede-Gray framework -- 2.2.4.7.2.Application of the Hofstede-Gray framework -- 2.2.5.Institutional economics -- 2.2.5.1.Agency theoretical basic assumptions -- 2.2.5.2.Principal agent conflicts -- 2.2.5.3.Principal agent information strategies -- 2.2.6.Positive Accounting Theory --
Contents note continued: 2.2.6.1.PAT basic assumptions -- 2.2.6.2.The concept of political costs -- 2.2.6.3.PAT conceptual criticism -- 2.3.Conceptual framework -- 2.3.1.Development of the conceptual framework -- 2.3.2.Refinement of the conceptual framework -- 2.3.2.1.External context factors -- 2.3.2.1.1.Financing system -- 2.3.2.1.2.Legal system -- 2.3.2.1.3.Tax system -- 2.3.2.1.4.Enforcement system -- 2.3.2.1.5.National GAAP -- 2.3.2.2.Internal context factors -- 2.3.2.2.1.Size -- 2.3.2.2.2.Industry -- 2.3.2.2.3.Auditor -- 2.3.2.2.4.Internationality -- 2.3.2.2.5.Profitability -- 2.3.2.2.6.Leverage -- 2.3.2.3.Integration of external and internal context factors -- 2.3.3.Development of the base hypotheses -- 2.3.4.Development of the sub-hypotheses -- 2.3.4.1.Development of the conservatism sub-hypotheses -- 2.3.4.1.1.Indirect conservatism indicators -- 2.3.4.1.1.1.Market to book value -- 2.3.4.1.1.2.Negative accruals value -- 2.3.4.1.2.Direct conservatism Indicators --
Contents note continued: 2.3.4.1.2.1.Capitalization of development costs -- 2.3.4.1.2.2.Purchase price allocation -- 2.3.4.1.2.3.Tangible assets depreciation -- 2.3.4.1.2.4.Fair value measurement -- 2.3.4.2.Development of the secrecy sub-hypotheses -- 2.3.4.2.1.Indirect secrecy indicators -- 2.3.4.2.2.Direct secrecy indicators -- 2.3.4.2.2.1.Segment reporting -- 2.3.4.2.2.2.Income tax reporting -- 2.4.Summary -- 3.Research design -- 3.1.Overview -- 3.2.Empirical research strategy -- 3.3.Data collection -- 3.3.1.Methods of data collection -- 3.3.2.Content analytical foundation -- 3.3.3.Disclosure index -- 3.3.3.1.Selection of disclosure index items -- 3.3.3.2.Weighting of disclosure index items -- 3.3.3.3.Development of the disclosure indices -- 3.3.4.Content analysis quality factors -- 3.3.4.1.Reliability -- 3.3.4.2.Validity -- 3.4.Data evaluation -- 3.4.1.Statistical foundation -- 3.4.2.Descriptive statistics and univariate analysis -- 3.4.3.Bivariate correlation analysis --
Contents note continued: 3.4.4.Multiple regression analysis -- 3.4.4.1.The multiple regression model -- 3.4.4.2.Multiple regression assumptions -- 3.4.4.3.Multiple regression analysis proceeding -- 3.5.Summary -- 4.Empirical results -- 4.1.Overview -- 4.2.Company sample -- 4.2.1.Sample selection -- 4.2.2.Size -- 4.2.3.Industry -- 4.2.4.Auditor -- 4.2.5.Internationality -- 4.2.6.Profitability -- 4.2.7.Leverage -- 4.3.Empirical analysis -- 4.3.1.Conservatism -- 4.3.1.1.Market to book value -- 4.3.1.1.1.Descriptive analysis -- 4.3.1.1.2.Correlation analysis -- 4.3.1.1.3.Regression analysis -- 4.3.1.1.4.Implications -- 4.3.1.2.Negative accruals value -- 4.3.1.2.1.Descriptive analysis -- 4.3.1.2.2.Correlation analysis -- 4.3.1.2.3.Regression analysis -- 4.3.1.2.4.Implications -- 4.3.1.3.Capitalization of development costs -- 4.3.1.3.1.Descriptive analysis -- 4.3.1.3.2.Correlation analysis -- 4.3.1.3.3.Regression analysis -- 4.3.1.3.4.Implications --
Contents note continued: 4.3.1.4.Purchase price allocation -- 4.3.1.4.1.Descriptive analysis -- 4.3.1.4.2.Correlation analysis -- 4.3.1.4.3.Regression analysis -- 4.3.1.4.4.Implications -- 4.3.1.5.Tangible assets depredation -- 4.3.1.5.1.Depreciation of buildings -- 4.3.1.5.1.1.Descriptive analysis -- 4.3.1.5.1.2.Correlation analysis -- 4.3.1.5.1.3.Regression analysis -- 4.3.1.5.1.4.Implications -- 4.3.1.5.2.Depreciation of plant and machinery -- 4.3.1.5.2.1.Descriptive analysis -- 4.3.1.5.2.2.Correlation analysis -- 4.3.1.5.2.3.Regression analysis -- 4.3.1.5.2.4.Implications -- 4.3.1.6.Fair value measurement -- 4.3.1.7.Conservatism robustness test -- 4.3.2.Secrecy -- 4.3.2.1.Total notes disclosure -- 4.3.2.1.1.Descriptive analysis -- 4.3.2.1.2.Correlation analysis -- 4.3.2.1.3.Regression analysis -- 4.3.2.1.4.Implications -- 4.3.2.2.Segment reporting -- 4.3.2.2.1.Descriptive analysis -- 4.3.2.2.2.Correlation analysis -- 4.3.2.2.3.Regression analysis -- 4.3.2.2.4.Implications --
Contents note continued: 4.3.2.3.Income tax reporting -- 4.3.2.3.1.Descriptive analysis -- 4.3.2.3.2.Correlation analysis -- 4.3.2.3.3.Regression analysis -- 4.3.2.3.4.Implications -- 4.3.2.4.Secrecy robustness test -- 4.4.Summary and discussion -- 5.Conclusion -- 5.1.Main findings -- 5.2.Implications and contribution -- 5.3.Limitations -- 5.4.Perspectives
Notes Thesis (Ph. D.)--University of Münster, 2011
Bibliography Includes bibliographical references (pages 343-400)
Subject International financial reporting standards.
Accounting -- Standards -- France.
Accounting -- Standards -- Germany.
Accounting -- Standards -- Great Britain.
LC no. 2011410479
ISBN 9783631620526
3631620527