Riahi-Belkaoui, Ahmed; AlNajjar, Fouad K. - In: Review of Accounting and Finance 5 (2006) May, pp. 189-203
determinates are hypothesized to be the elements of social, economic and accounting order in each of the 34 countries of the study … international accounting standards (as elements of the accounting order) are not significantly related to earnings opacity … internationally. It is the social and economic climate rather than the technical accounting climate that is at the core of the lack of …
