Advances in International Accounting

by J. Timothy Sale

Overview

Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.

Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

Product Details

ISBN-13:	9780762310562
Publisher:	Elsevier Science
Publication date:	09/30/2003
Series:	Advances in International Accounting , #16
Pages:	218
Product dimensions:	5.88(w) x 8.88(h) x (d)

Table of Contents

Editorial Board. Large Accounting Firms’ Survey Reveals Emergence of ‘Two Standard’ System in European Union. (D. Street, R. Larson). Experimental Judgments About Related Party Disclosures in China. (J. Schultz, Jr, Yunwei Tang). International Differences in Research and Development Reporting Practices: A French and Canadian Comparison. (Yuan Ding et al.). Effect of Corruption on Earnings Opacity Internationally. (A. Riahi-Belkaoui). Distributional Properties and Transformation of Financial Ratios: The Impact of the Accounting Environment. (J. Nikkinen, P. Sahlstrom). Value Relevance of Operating Income Versus Non-Operating Income in the Taiwan Stock Exchange. (Ben-Hsien Bao, Da-Hsien Bao). The Impact of U. S. Requirements for Audit Committees on the Structure and Membership of Non-U. S. Audit Committees. (L. Braiotta, Jr.). Cultural Differences in Managers’ Propensity to Create Slack. ( Chong M. Lau, I. R. C. Eggleton). Regulations on IPO Pricing, Earnings Management and Earnings Forecasts During the Reform of State Enterprises in China. (H. F W Lau). The Usefulness of Geographic Segment Disclosure for US-Based MNCs Operating in Emerging Markets. (A. D. Martin, P. M. Poli.). Voluntary Disclosures in an Emerging Capital Market: Some Evidence from the Athens Stock Exchange. (S. Leventis, P. Weetman).

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From the Publisher

Scholarly research examining the intersection of accounting and international business