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Full-Text Articles in Business
A Sustainable Future, David A. Bainbridge
A Sustainable Future, David A. Bainbridge
David A Bainbridge
A key step toward a more sustainable future is beginning the discussion of what this would entail. What are the defining characteristics of sustainability? How could we get there? What benefits and costs might this involve?
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
An Analysis Of Social Factors Influencing The Adoption Of International Financial Reporting Standards, Jeffrey J. Archambault, Marie E. Archambault
Accounting Faculty Research
his paper examines the decision of 120 countries to permit or not to permit the use of International Financial Reporting Standards (IFRS) for listed companies incorporated within their borders. An empirical model is developed considering variables related to culture, political systems and economic systems of the countries. Least squares regression was used to examine which variables significantly influence the decision to allow the use of IFRS. The results from this regression indicate that literacy rates and net import activity positively influence the decision to allow IFRS. Less economically developed countries were also shown to be more likely to allow IFRS. …
Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez
Three Essays On The Quantification, Validation, And Application Of Gray's Accounting Values, Ramon P. Rodriguez
Open Access Theses & Dissertations
This doctoral Dissertation creates, validates and uses a quantification of country-level accounting values based on Gray's (1988) framework. This Dissertation consists of three essays. The first essay reports the theoretical foundation and method for the quantification of the accounting values. The quantification results in reported scores for each of Gray's (1988) four accounting values - Professionalism versus Statutory Control, Uniformity versus Flexibility, Conservatism versus Optimism, and Secrecy versus Transparency. Accounting values scores are reported for 58 countries. The second essay reports the method and results of validation testing preformed on the accounting values scores. The primary validation method, Multi-Trait Multi-Method …