Interpretation of uncertainty expressions: a cross-national study

By T. Doupnik, M. Richter. 2003

191 citations recorded by the source corpus.

Subfields: Accounting, Language and Linguistics, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/2f729645039b3b8c54558817a31d743c8864e1b5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Edson Luiz Riccio
2. T. Doupnik

In Language and Linguistics

1. Edson Luiz Riccio
2. T. Doupnik

In Management Science and Operations Research

1. Edson Luiz Riccio
2. T. Doupnik

Citations in the corpus

• The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas (2006, methodology): “The basic question addressed in this study is: “Do differences in culture cause accountants in different countries to interpret and apply the same financial reporting standards differently?” To date, the only study to specifically address this question is Doupnik and Richter's (2004), and they do so”
• The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, unknown): “For instance, Doupnik and Richter (2003) suggest that German accountants interpret the word ‘probable’ more conservatively than UK accountants.”