{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/87168"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/87168","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom","abstract":"The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement practices currently being debated by international accounting policy makers.","abstract_html":"The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement practices currently being debated by international accounting policy makers.","abstract_has_math":false,"creators":["Muller, Karl Albert"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Dietrich, J. Richard"],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015-09-28T15:39:25Z","date_published":"2015-09-28T15:39:25Z","updated_at":"2026-07-22T22:26:28Z","subjects":["Business Administration, Accounting"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(MiAaPQ)AAI9737205"],"render_values":[{"text":"(MiAaPQ)AAI9737205","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/87168","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Dietrich, J. Richard"]},{"key":"dc:creator","label":"Author","values":["Muller, Karl Albert"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2015-09-28T15:39:25Z","10000-01-01","1997"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/87168","(MiAaPQ)AAI9737205"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement practices currently being debated by international accounting policy makers.","Made available in DSpace on 2015-09-28T15:39:25Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9737205.pdf: 5197382 bytes, checksum: d0880c0476404813c8c7c813c0b4c4a9 (MD5) Previous issue date: 1997","Embargo set by: Seth Robbins for item 88449 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","102 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1997."]},{"key":"dc:title","label":"Title","values":["The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom"]}]}],"canonical_facts":{"dc:contributor":["Dietrich, J. Richard"],"dc:creator":["Muller, Karl Albert"],"dc:date":["2015-09-28T15:39:25Z","10000-01-01","1997"],"dc:description":["The findings in this thesis provide evidence that accounting differences across countries can be of practical significance, at least differences between the United Kingdom and the United States. In addition, the findings contribute to our understanding of the usefulness of accounting measurement practices currently being debated by international accounting policy makers.","Made available in DSpace on 2015-09-28T15:39:25Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9737205.pdf: 5197382 bytes, checksum: d0880c0476404813c8c7c813c0b4c4a9 (MD5) Previous issue date: 1997","Embargo set by: Seth Robbins for item 88449 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs","U of I Only","102 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1997."],"dc:identifier":["http://hdl.handle.net/2142/87168","(MiAaPQ)AAI9737205"],"dc:language":["eng"],"dc:subject":["Business Administration, Accounting"],"dc:title":["The Valuation Implications of International Accounting Diversity: An Examination of the United Kingdom"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:26:28Z"}