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- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 1321-7348
- DOI
- 10.1108/eb060730
- Publisher site
- See Article on Publisher Site
Abstract
This paper examines accounting harmonisation and determinants explaining accounting measurement policy choice decisions by AsiaPacific listed manufacturing companies. Using Thomas' 1991 theoretical framework, four contingent variables country of reporting, company size, profitability and debt leverage are examined as possible determinants of firms' accounting choices concerning noncurrent asset valuation measurement base, goodwill and depreciation. 130 listed manufacturing companies' annual reports were examined from Australia, Hong Kong, Indonesia, Malaysia, and Singapore. This study involves two phases. The first phase evaluates accounting harmonisation measurement indices in comparison with the extant literature. An important innovation is the operationalisation of Archer et. al. 1995 betweencountry and withincountry C indices. Computed comparability indices indicated variations in the level of harmony across the five countries for all three accounting measurement practices. The second phase employed logistic regression to examine possible determinants of accounting policy choice decisions. Such a combined research approach should lead to a better understanding of de facto accounting harmonisation and practices.
Journal
Asian Review of Accounting – Emerald Publishing
Published: Feb 1, 2000