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目次

Part I The extent of international diversity in financial reportingsystems: institutional and external influences on accounting rules andpractices; cultural influences on accounting rules and practices;measuring international differences in accounting rules and practices;the classification of accounting systems; international harmonizationand standardization; the international accounting standards. Part IICountry studies: the European Union; France; Germany; the Netherlands;the UK; Australia; the USA; Hungary; Japan; China; Egypt. Part IIIReactions to international diversity in financial reporting systems:stock market listing behaviour; corporate reporting policies.