International Comparison of Flexibility in Income Measurement and Other Accounting Procedures; Its Economical, Geopolitical, and Sociological Approach
In order to explain international difference of accounting practice of each country with natural, economical, information, political, social, legal factors, we set four new accounting indices; namely Measurement concentrativeness, Measurement conservativeness, Disclosure concentrativeness, and Disclosure openness, which represented international difference of accounting practice of each country comprehensively, classified 55 countries into several.groups by these accounting indices, and saw the relations between the accounting indices and 29 environmental variables and the relation between each country group and them. Finally, we studied that international difference of accounting practice of each country was one of factors causing international difference of national economic power of each country, or not.
KeywordsVariable Beta Country Group International Difference Reporting Practice Income Measurement
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