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Isidro, H., D.J. Nanda & Peter Wysocki (2016). Financial Reporting Differences Around the World: What Matters. In American Accounting Association (Ed.), AAA Annual Meeting. New York: American Accounting Association.

H. O. Isidro et al.,  "Financial Reporting Differences Around the World: What Matters", in AAA Annu. Meeting, American Accounting Association, Ed., New York, American Accounting Association, 2016, vol. 1

@inproceedings{isidro2016_1744347635737,
	author = "Isidro, H. and D.J. Nanda and Peter Wysocki",
	title = "Financial Reporting Differences Around the World: What Matters",
	booktitle = "AAA Annual Meeting",
	year = "2016",
	editor = "American Accounting Association",
	volume = "1",
	number = "",
	series = "",
	doi = "10.2139/ssrn.2788741",
	publisher = "American Accounting Association",
	address = "New York",
	organization = "American Accounting Association",
	url = "http://aaahq.org/Meetings/2016/Annual-Meeting"
}

TY  - CPAPER
TI  - Financial Reporting Differences Around the World: What Matters
T2  - AAA Annual Meeting
VL  - 1
AU  - Isidro, H.
AU  - D.J. Nanda
AU  - Peter Wysocki
PY  - 2016
DO  - 10.2139/ssrn.2788741
CY  - New York
UR  - http://aaahq.org/Meetings/2016/Annual-Meeting
AB  - The international financial reporting literature identifies a multitude of country attributes that each appear to
explain financial reporting differences around the world. We first show that a single underlying factor
explains across-country variation in 6 reporting quality measures used in the international literature. We then
examine 72 country attributes and show that they are highly correlated and that 4 underlying factors explain
most of the variation in these attributes across countries. Furthermore, individual country attributes provide
essentially no incremental explanatory power for international reporting diversity over these 4 factors, which
collectively explain over 70% of the variation in reporting differences. Our findings highlight the very high
causal density of country attributes and thus the difficulty in attributing international reporting diversity to
specific institutions and policies. We conclude with a discussion of possible future directions for research on
financial reporting around the world
ER  -