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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 …