5Harry H. E. Fechner and Alan Kilgore:"The Influence of Cultural Factors on Accounting Practice",Int J Acetg ( 1994)29:265-277 C 1994,The University of lUinois.
6j. s. Arpan and L. H. R.adebaugh,inlernational Accounting and Multinational Enterprise ~M],New York:John Willey & Sons.lnc,1985.
7Schreuder,H. 1986."Practice and culture:A European Perspective",Accounting and culture :Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association.
8M.H.B.Perera:"Towarffs a framework to analyse the inpact of culture on accounting" International Journal of accounting, 1989,Vol 24 42-56,the University of Illinois.
9Jaggi,B.and P.Y.Low.2000.Impact of culture,market forces,and legal system on financial disclosures.The International Joumal of Accounting. Vol.35:495-519.
10Schultz,J.J.andT.J.Lopez.2001.The impact of national influence on accounting estimates:implications for international accounting standard-setters.The International Journal of Accounting. Vol.36:271-290.
