INTERPRETATION OF UNCERTAINTY EXPRESSIONS: A CROSS-NATIONAL STUDY

Timothy S. Doupnik The Darla Moore School of Business University of South Carolina Columbia, SC 29208 USA Doupnik@darla.badm.sc.edu Phone(803) 777-7450 Fax(803) 777-0712

Martin Richter Wirtschafts- und Sozialwissenschaftliche Fakultät Universität Potsdam

Postfach 900327

14439 Potsdam Germany mrichter@rz.uni-potsdam.de Phone+49 331 977-3805 Fax+49 331 977-3331

Topic: International Accounting Standards

Draft: May 2000

Please do not quote without the authors’ permission.

We thank the Center for International Business Education and Research at the University of South Carolina for financial support.