@article{RichterDoupnik2004,
  author    = {Richter, Martin and Doupnik, Timothy S.},
  title     = {The impact of culture on the interpretation of "in context" verbal probability expressions},
  issn      = {1542-6297},
  year      = {2004},
  abstract  = {We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...},
  language  = {en}
}