Construct · 1 fields · 1 citations

Nobes model of international accounting differences: a standalone construct

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International accounting

a model in which the strength of equity financing and cultural dominance explain the split of financial reporting systems into two main classes.

In international accounting, Nobes model of international accounting differences refers to a model in which the strength of equity financing and cultural dominance explain the split of financial reporting systems into two main classes. This meaning comes from Nobes (1998) in Abacus.[1]

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Nearby constructs

dominance4 fields · 4 citationsjingle · one word, four constructs equity4 fields · 4 citationsjingle · one word, four constructs model3 fields · 3 citationsjingle · one word, three constructs

References

Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in Financial Reporting. Abacus, 34(2), 162-187. https://doi.org/10.1111/1467-6281.00028

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