account statement smorgasbord and the international harmonisation knock over: a reply to a comment Anne dArcy[pic], [pic] Deutsche Bank AG, Taunusanlage 12, D-60325, capital of Kentucky am Main, Germany addressable online 26 November 2003. Abstract In this way out of this journal, Christopher Nobes comments on my classification of be systems [Accounting Organizations and Society (2001) 26, 327]. He concludes that the classification is unsound because the nature of the data do them unsuitable and they contained errors. I took as a root for my selection process a database that reflects the decisions of the EU directives and the Transnational Accounting (TRANSACC) editors to describe important realization and valuation rules. This process was make explicit and followed reasonable principles. correspond to the accuracy issues raised, rough discrepancies could be explicateed by different interpretations. Additionally, the closure is still valid as the results are sho wn to be deep to variations of weightings and methods hence also to irregular failures.

Article Outline theory: Nobes concerns Objective of the study and interpretation of some results Important versus worthless variables: composition of the database Other aspects of suitability Errors and disputable interpretations Conclusion References foundation garment: Nobes concerns In this issue of this journal, Christopher Nobes comments on my classification of accounting systems ([dArcy, 2001]). 1 He concludes that the classification is unsound because the nature of the data do them unsuitable and they contained errors. In particular the fo! llowing concerns were raised: 1.That I did not question counter-intuitive results for Australia but just sought to inform them. This research method is then associated with other classification approaches e.g. [Da costa et al., 1978 and Goodrich, 1982]. 2.Important issues in a data set may be swamped by trivial ones. Additionally, as the...If you want to get a full essay, order it on our website:
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