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Comparability of German and Australian disclosures in financial reports

thesis
posted on 2000-01-01, 00:00 authored by Luba. Trauner
Reports an international comparison between Australian and German company annual reports. The theoretical framework was drawn from Hofstede's analysis of national cultural value dimensions and Gray's accounting sub-cultural values. The results, using the method developed by Van der Tas, showed low levels of international harmony on accounting policies.

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Pagination

ix, 209 leaves ; 30 cm.

Material type

thesis

Resource type

thesis

Language

eng

Notes

Thesis (M.Comm.)--Deakin University, Victoria, 2000.

Degree name

M.Comm.

Faculty

Faculty of Business and Law

School

School of Accounting

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