The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom
Muller, Karl Albert
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https://hdl.handle.net/2142/87168
Description
Title
The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom
Author(s)
Muller, Karl Albert
Issue Date
1997
Doctoral Committee Chair(s)
Dietrich, J. Richard
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
Abstract
The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement practices currently being debated by international accounting policy makers.
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