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Comparability of German and Australian disclosures in financial reports
thesisposted 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.