原创力文档Observations on measuring the differences between domestic accounting standards and IAS：A reply.docVIP
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Observations on measuring the differences between domestic accounting standards and IAS：A reply.doc
Observations on measuring the differences between domestic accounting standards and IAS：A reply
ThisarticleappearedinajournalpublishedbyElsevier.Theattachedcopyisfurnishedtotheauthorforinternalnon-commercialresearchandeducationuse,includingforinstructionattheauthorsinstitutionandsharingwithcolleagues.Otheruses,includingreproductionanddistribution,orsellingorlicensingcopies,orpostingtopersonal,institutionalorthirdpartywebsitesareprohibited.Inmostcasesauthorsarepermittedtoposttheirversionofthearticle(e.g.inWordorTexform)totheirpersonalwebsiteorinstitutionalrepository.AuthorsrequiringfurtherinformationregardingElsevier’sarchivingandmanuscriptpoliciesareencouragedtovisit://.elsevier4/copyright
Author’s personal copyJ.Account.PublicPolicy28(2009)154–161ContentslistsavailableatScienceDirectJ.Account.PublicPolicyjournalhomepage:.elsevier/locate/jaccpubpolObservationsonmeasuringthedifferencesbetweendomesticaccountingstandardsandIAS:Areplyabb,*YuanDing,ThomasJeanjean,HervéStolowyaChina–EuropeInternationalBusinessSchool,Shanghai,ChinabHECParis,DepartmentofAccountingandManagementControl,1,ruedelaLibération,78351–Jouy-en-Josas,FrancearticleinfoabstractKeywords:Inthecommentarythatprecedesthisreply,NobesmakesseveralInternationalaccountingdifferencescommentsonourarticlepublishedinthisjournal(Ding,Y.,Hope,InstitutionalfactorsO.-K.,Jeanjean,T.,Stolowy,H.,2007.DifferencesbetweendomesticIASaccountingstandardsandIAS:measurement,determinantsandAbsenceimplications.JournalofAccountingandPublicPolicy26,1–38).DivergenceInourreply,westartwiththekeyissueraised:thecommentonthedistinctionbetweenaccountingpractices(defacto)andaccountingregulations(dejure).WethendiscusstheIASbiasinthe‘‘GAAP2001”study,beforepresentingourreplyontheendoge-neityissueandontherobustnesscheckforthe‘‘divergence”score.Weconcludewithadiscussionoftheseparatedimensionsofabsencevs.divergence. 2009ElsevierInc.Allrightsreserved.InhiscommentonDing,Hope,Jeanjean,andStolowy(henceforthDHJS)(2007),Nobesincludesaverycriticalreviewoft
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