Articles

Reply to discussion of "Why Do National GAAP Differ from IAS ? The Role of Culture"

Y. DING, T. JEANJEAN, H. STOLOWY

International Journal of Accounting

2005, vol. 40, n°4, pp.359-362

Departments: Accounting & Management Control, GREGHEC (CNRS)


The discussion raised three major issues: the absence of economic factors as determinants in the paper, the controversy of Hofstede's cultural dimensions and the measures of divergence and absence in the paper. We will respond to the discussant's comments one by one


JavaScriptSettings