International Accounting Standardization and Classification: The Case of USA
Journal Title: International Journal of Business and Management Invention - Year 2018, Vol 7, Issue 5
Abstract
In this study we aim to investigate the international accounting system of USA and its position within other accounting systems. The data were analyzed via hierarchical cluster analysis. Our results indicate that the seven countries of the study were classified into three groups. The first group referred as ―European Systems‖, the second group referred as ―Mixed (Transition) Systems‖ and the third group which was consisted of two countries: the USA and Australia. The specificity and uniqueness of the accounting systems of both countries prevented them from being included in either the first or the second group.
Authors and Affiliations
Stylianou Tasos
Keywords
Related Articles
- EP ID EP400547
- DOI -
- Views 143
- Downloads 0
Impact of Foreign Shares to Profitability in Turkish Participation Banks
Abstract: Covering the period 2006 to 2015, this paper aims at empirically studying the impact of foreign shares on the profitability of participation banks. Several econometrical models have been implemented to reveal t...
Vascular endothelial growth factor (VEGF), cartilage oligomeric protein (COMP) and matrix metalloproteinase 3 (MMP-3) as serum biomarkers in psoriatic arthritis
Introduction. Psoriatic arthritis (PsA) is a chronic inflammatory musculoskeletal disorder characterized by axial and peripheral joint involvement as well as extra-articular manifestations such as skin and nail disease,...
How to Control Turnover Intention: Organizational Commitment as the Impact of Employee Retention, Job Satisfaction, and Employee Emotional Intelligence. Manufacturing in Indonesia
This study describes the perception of employees of PT Kusumahadi Santoso Karanganyar, Central Java. The research objective is to analyze the influence of organizational commitment on the turnover intention due the respe...
Risk Analysis Of The Company Through Good Corporate As Intervening Business On Sustainable Company (Case Study On Bei Company Period 2011-2016)
This study aims to examine risk analysis of the company through good corporate as intervening business on sustainable company (case Study on BEI Company Period 2011-2016. The sampling method used was purposive sampling....
Factor Analysis for the Questionnaire Investigation on the Needs at Fuji Shopping Street in Fuji City
Shopping streets at local city in Japan became old and are generally declining. In this paper, we handle the area rebirth and/or regional revitalization of shopping street. We focus on Fuji city in Japan. Four big festiv...