In the commentary that precedes this reply, Nobes makes several comments on our article published in this journal (Ding, Y., Hope, O.-K., Jeanjean, T., Stolowy, H., 2007. Differences between domestic accounting standards and IAS: measurement, determinants and implications. Journal of Accounting...

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This paper investigates how accounting choices meet the...

In recent years, the determinants of voluntary disclosure have been explored in an extensive body of empirical research. One major limitation of those studies is that none has tried to find out whether voluntary disclosures were occasional or continuous over time. Yet this point is particularly...

In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967--1968, PA became dominant in the main accounting journals, and normative theories disappeared...

This working paper presents a review of the main criticisms to positive accounting theory (henceforth, PAT). Three levels of criticisms are distinguished: (1) on epistemology, (2) on the valitidy of the theoritical framework and (3) about the methods to test empirical predictions....

This article presents and evaluates the most popular discretionary accruals models both conceptually and empirically on French firms data. The internal consistency of those measures is appreciated as well as its consistency with the accounting framework.

Cet article est consacré aux difficultés conceptuelles, méthodologiques et empiriques des modèles d'accruals discrétionnaires. Les principaux modèles utilisés par la littérature sont présentés et discutés. Les problèmes de cohérence de ces modèles entre eux et par rapport au...

Cette communication étudie la gestion du résultat de sociétés cotées au premier marché. Le cadre théorique repose sur la théorie positive et le désir d'atteindre des seuils. La dimension temporelle des politiques comptables, la nature de l'auditeur et de la firme, la présence...