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E-book
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 1 online resource (xxxi, 400 pages) : illustrations
Series Münsteraner Schriften zur Internationalen Unternehmensrechnung ; Bd. 4
Münsteraner Schriften zur Internationalen Unternehmensrechnung ; Bd. 4
Contents Index of figures XIX; Index of tables XXI; Index of abbreviations XXV; Index of symbols XXXI; 1 Foundation 1; 1.1 Introduction 1; 1.1.1 The international financial accounting language of IFRS 1; 1.1.2 Research questions and contribution 5; 1.1.3 Outline of the study 8; 1.2 Scientific research strategy and conceptualization 10; 1.2.1 Science and philosophy of science 10; 1.2.2 Business economics research strategies 12; 1.2.3 The empirical research process 13; 1.2.4 Scientific programs in financial accounting research 16; 1.2.4.1 Basic scientific approaches 16
1.2.4.2 Critical rationalism 191.2.4.3 Constructivism 20; 1.2.5 Positioning of the study 22; 1.3 International financial accounting harmonization in the EU 22; 1.3.1 Accounting diversity versus accounting harmonization 23; 1.3.2 The international financial accounting harmonization process 26; 1.3.3 The EU financial accounting harmonization process 29; 1.3.3.1 EU accounting Directives 29; 1.3.3.2 The IAS Regulation 32; 1.3.3.2.1 Legal requirements 32; 1.3.3.2.2 EU institutional prerequisites 34; 1.3.3.2.3 The EU endorsement process 35; 1.3.3.2.4 EU enforcement harmonization 37
1.3.4 Possible differences in IFRS practice 391.3.4.1 Reasons 39; 1.3.4.2 Opportunities 40; 1.3.4.2.1 Different versions 41; 1.3.4.2.2 Different translations 42; 1.3.4.2.3 Gaps 43; 1.3.4.2.4 Overt options 44; 1.3.4.2.5 Covert options and vague criteria 46; 1.3.4.2.6 Measurement estimations 47; 1.3.4.2.7 Transitional or first-time adoption issues 48; 1.3.4.2.8 Imperfect enforcement 50; 1.3.5 EU regional focus 51; 1.3.5.1 EU country selection 51; 1.3.5.2 Motivation for country selection 53; 1.3.5.3 Country profiles 54; 1.3.5.3.1 France 54; 1.3.5.3.2 Germany 58; 1.3.5.3.3 United Kingdom 62
1.4 Field of research 661.4.1 International financial accounting research 66; 1.4.2 International comparative financial accounting research 68; 1.4.2.1 Definition of the field of research 68; 1.4.2.2 ICFAR framework 70; 1.4.2.3 Refinement of the ICFAR framework 75; 1.5 Prior research 77; 1.5.1 Culture free studies 77; 1.5.1.1 Studies on IFRS determinants and consequences 77; 1.5.1.2 IFRS practice studies 79; 1.5.2 Culturally grounded studies 82; 1.5.2.1 Culture studies applying the Hofstede-Gray framework 82; 1.5.2.2 Culture studies on IFRS practice 83
1.5.3 Prior research contributions, limitations and research gap 851.6 Summary 87; 2 Theory and hypotheses development 90; 2.1 Overview 90; 2.2 Theoretical perspectives 91; 2.2.1 System theory 91; 2.2.2 Contingency theory 93; 2.2.2.1 The basic model of contingency theory 93; 2.2.2.2 Contingency theoretical variants 96; 2.2.2.3 Critical appraisal of contingency theory 99; 2.2.2.3.1 Conceptual criticism 99; 2.2.2.3.2 Methodological criticism 100; 2.2.3 The societal effects approach 101; 2.2.4 Culture theory 104; 2.2.4.1 Concepts of culture 104; 2.2.4.1.1 Definition of culture 104
Notes Ph. D. University of Münster 2011
Bibliography Includes bibliographical references (pages 343-400)
Notes Print version record
Subject International financial reporting standards.
Accounting -- Standards -- France.
Accounting -- Standards -- Germany.
Accounting -- Standards -- Great Britain.
Genre/Form Academic theses.
Form Electronic book
ISBN 3653011833 (electronic bk.)
9783653011838 (electronic bk.)