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Wie sich eine Nation arm rechnet : einige statistische Bemerkungen zum Konzept der relativen Armut
(2004)
Dynamic causal links between the russian stock exchange and selected international stock markets
(2004)
The effect of worker representation on employment bebaviour in Germany: another case of -2.5%
(2004)
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 ...