TY - JOUR
T1 - Free trade and financial reporting
T2 - An examination of reporting practices in Canada, the United States, and Mexico
AU - Salter, Stephen B.
AU - Kantor, Jeffrey
AU - Roberts, Clare B.
PY - 1994
Y1 - 1994
N2 - The objective of this study is to: (1) describe the differences in financial reporting practices between Canada, the United States, and Mexico; and (2) offer explanations for the differences found. Data on accounting practices were obtained through a survey of international auditing firms in the three countries. The results indicate that few differences exist between the United States and Canada, but a considerable number of differences exist between both of these countries and Mexico. The pattern of differences is consistent with Mexico's social, legal, and economic history.
AB - The objective of this study is to: (1) describe the differences in financial reporting practices between Canada, the United States, and Mexico; and (2) offer explanations for the differences found. Data on accounting practices were obtained through a survey of international auditing firms in the three countries. The results indicate that few differences exist between the United States and Canada, but a considerable number of differences exist between both of these countries and Mexico. The pattern of differences is consistent with Mexico's social, legal, and economic history.
UR - http://www.scopus.com/inward/record.url?scp=43949154675&partnerID=8YFLogxK
U2 - 10.1016/1061-9518(94)90019-1
DO - 10.1016/1061-9518(94)90019-1
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AN - SCOPUS:43949154675
SN - 1061-9518
VL - 3
SP - 237
EP - 250
JO - Journal of International Accounting, Auditing and Taxation
JF - Journal of International Accounting, Auditing and Taxation
IS - 2
ER -