Titre : |
Accrual accounting versus cash accounting: evidence from country-level analysis |
Type de document : |
Mémoire |
Auteurs : |
Elodie GIRARD, Auteur |
Année de publication : |
2018 |
Importance : |
24 p. |
Note générale : |
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Langues : |
Anglais (eng) |
Mots-clés : |
Management COMPTABILITE ; LIQUIDITE ; NATION
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Résumé : |
The recent transition from cash accounting towards accrual accounting in most of the developed countries in Europe and North America has raised an important question about the reasons for choosing a method or another. Therefore, the research question of this paper is the following: is there any existing indicator which is a deciding factor in the choice of the accounting method? With a sample of 25 countries in Europe and North America, the analysis of 15 indicators has been made through the utilization of scatter plots and correlation coefficient. The investigation has unfortunately not lead to real conclusive results. However, an assumption can be made on the fact that current balance account, which represents the country’s international transactions with the other countries of the world, could play a role in the determination of the accounting method.
Furthermore, in order to deepen this assumption and intensify the investigation made in this paper, a larger sample could be used with other countries less similar to the ones used in the sample of this study. A sample with less developed countries, such as the BRIC or South America countries, could be useful to determine the factors playing a role in the decision of the accounting method. However, the data collection could be a problem in the expansion of this investigation to other countries. |
Note de contenu : |
Bibliogr. p.23-24 |
Programme : |
PGE-Reims |
Spécialisation : |
Finance d’Entreprise - Corporate Finance |
Permalink : |
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