The dichotomy between the Anglo-Saxon approach and the Franco-German model in
Fig. 2 was reformulated in broader terms as a dichotomy between Class A (strong equity,
commercially driven) accounting versus Class B (weak equity, government-driven, tax
dominated) accounting in subsequent classifications by Nobes (1998, 2008). Accordingly,
the validity of the two-group hypothetical classification in Africa, shown in Fig. 2, is tested
in this paper using a similar approach to that used in Nobes (2008) classification,
The dichotomy between the Anglo-Saxon approach and the Franco-German model inFig. 2 was reformulated in broader terms as a dichotomy between Class A (strong equity,commercially driven) accounting versus Class B (weak equity, government-driven, taxdominated) accounting in subsequent classifications by Nobes (1998, 2008). Accordingly,the validity of the two-group hypothetical classification in Africa, shown in Fig. 2, is testedin this paper using a similar approach to that used in Nobes (2008) classification,
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