Advances in international accounting : a research annual

Author(s)

• Most, Kenneth S.
• Doupnik, Timothy S.
• Salter, Stephen
• Zimmerman, Vernon K.
• Bailey, Andrew D.
• Sale, J. Timothy
• Sharp, David J.

Bibliographic Information

Advances in international accounting : a research annual

editor, Kenneth S. Most

JAI Press, c1987-

• v. 1 : 1987
• v. 2 : 1988
• v. 3 : 1990
• v. 4 : 1991
• v. 5 : 1992
• v. 6 : 1994
• v. 7 : 1994
• v. 8 : 1995
• v. 9 : 1996
• v. 10 : 1997
• v. 11 : 1998
• v. 12 : 1999
• v. 13
• v. 14
• v. 15 : 2002
• supplement 1, 1998
• v. 16 : 2003
• v. 17 : 2004
• v. 18 : 2005
• v. 19
• v. 20

Note

Vol. 8-10: editor, Timothy S. Doupnik ; associate editor, Stephen B. Salter

Vol. 11-: editor, J. Timothy Sale ; associate editors, Stephen B. Salter, David J. Sharp

Supplement 1, 1998: editor, Timothy S. Doupnik ; volume editors, Vernon K. Zimmerman, Andrew D. Bailey, Jr.

Supplement 1, 1998: Stamford, Conn.

Vol. 13- have no subtitle

Vol. 14-: Amsterdam : JAI

Vol. 16-: Amsterdam : Elsevier JAI

Description and Table of Contents

Volume

v. 10 : 1997 ISBN 9780762301652

Description

Advances in International Accounting is a referred, 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.

Table of Contents

Currency exchange rate exposure of US based multinational corporations: the usefulness of SFAS No. 14 geographic segment disclosures (M.S. Bazaz et al.). International diversification and security price behavior (P.H. Siegel et al.). Accounting for business combinations and foreign currency translation: an empirical comparison of listed companies from defveloped economies (A. Adhikari, E.N. Emenyonu). Auditor concentration and real audit fees changes among large firms in Hong Kong: a pre- and post-merger analysis (B.Y.K. Tai, C.M.F. Kwong). The audit services in Pakistan (D.T. Simon, M.H. Taylor). International accounting diversity: is a theory in sight? (P. Carlson). Internationalizing financial reporting in a newly emerging market economy: the Polish example (C.A. Adams, K.M. McMillan). Applicability of management control theories in China: a case study (A. Moung Yin Chan, M. Mang Lee). A comparative ratio analysis between Chinese and US firms (J. Fuglister). Tax complexity and compliance costs of US multinational corporations (D.R. Lassila, L.M. Smith). International accounting dissertation abstracts (F. Niswander).

Volume

v. 11 : 1998 ISBN 9780762303229

Description

Advances in International Accounting is a referred, 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.

Table of Contents

The influence of culture and equity market development on financial analysts' perceptions of disclosure items in listing prospectuses (A. Adhikari et al.). Value added in financial accounting: a comparative study of Germany and France (A. Haller, H. Stolowy). A comparison of the development of accounting standards for not-for-profit organizations in China and the United States (R. Epps, Shaohua Chen). Determinants of prediction performance of earnings forecasts internationally: the effects of disclosure, economic risk, and alignment of financial and tax accounting (A. Riaha-Belkaoui). The valuation relevance of Canadian-U.S. GAAP differences revisited: an examination of shareholders' equity differences (S.P. Bankyopadhyay et al.). Market valuation of goodwill and other intangible assets: the United States as a laboratory market for IASC E60 and E61 (M. Wilkins et al.). Demand for international accounting standards: a customer quality perspective (K. Watty, P. Carlson). The impact of transformations on the distributional properties of financial ratios: Finnish evidence (J.-P. Kallunki). An exploratory study of adopting requirements for audit committees in international capital markets (L. Braiotta Jr). Usefulness of book value in equity valuation: evidence from the Taiwan stock exchange (Ben-Hsien Bao, Da-Hsien Bao). Two auditing professions in Germany: how German bankers perceive the quality of the audit reports of Wirtschaftsprufer and Vereidigte Buchprufer (K. Sinning, H. Dykxhoorn). International accounting dissertation abstracts (F. Niswander).

Volume

supplement 1, 1998 ISBN 9780762304615

Description

This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.

Table of Contents

The Development of International Accounting Standards in Transitional and Developing Economies. The application of international accounting standards in transitional societies and developing countries (R.J. Points, R. Cunningham). Research note: developing countries' involvement in the IASC's standard-setting process (R.K. Larson, S. York Kenny). The impact of socioeconomic and political environment on accounting system preferences in developing economies (N.A. Hassan). Client financial reporting challenges to bankers at the EBRD (W.H. Sholem). International Accounting Standards and the Problems of Privatization in Transitional Economies. Privatization: issues and problems (M.F. Massoud). Accounting and privatization: some problems and challenges in Poland's transitional economy (M. Berry). The financial management aspect of privatization: an assessment of international experiences (A.J.H. Enthoven). A Look at International Accounting Standards and the Problems of Privatization in Transitional Economies. Russia in search of accounting principles (J. le Vourc'h). Problems and recent progress in accounting reform in Russia (V. Krivogorsky, J.W. Eichenseher). The effects of applying the international accounting and auditing standards to the accounting profession in Jordan (Ziad K. Al-Rai, N. Dahmash). The development of accounting standards in the Kingdom of Saudi Arabia: an international accounting standards perspective (Mohamed Ali Mirghani). Recent changes in the accounting profession and financial reporting in Turkey (N.I. Bursal). Accounting standard-setting: a comparison of India and the United States (B. Banerjee et al.).

Volume

v. 12 : 1999 ISBN 9780762305179

Description

Advances in International Accounting is a referred, 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.

Table of Contents

Advances on financial reporting of Mexican banks: some issues concerning the 1994 Peso devaluation (A. Hazera). A simulation comparing arm's length versus formula apportionment income for multinational corporations (K. Devine et al.). A comparison of earnings based on Chinese and international accounting standards: the case of PRC Enterprises with A and B share listings (A.P.L. Chui, D.S.N. Wong). Information content of British and Japanese annual and interim earnings announcements: a price and trading volume approach (E.R. Etter). Audit pricing and the role of multinational factors: a study of the Hong Kong and Malaysian markets (A.M. Rose). Value relevance effects of the introduction of interperiod income tax allocation: the case of Norway (O. Hope). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: the case of Jordan (K. Naser, N.A. Baker). Assurance services and the electronic frontier: the international legal environment of the CPA/CA Webtrust (C. Pacini et al.). International accounting dissertation abstracts (F. Niswander).

Volume

v. 13 ISBN 9780762306435

Description

Advances in International Accounting is a referred, 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.

Table of Contents

The impact of income smoothing on earnings response coefficients in the Finnish stock market (J.-P. Kallunki, T. Martikainen). International developments on reporting going concern uncertainties and financial vulnerability (J. Loftus, M.C. Miller). A modular approach to facilitate globalization of accounting curricula (Z. Rezaee et al.). Strategies for enhancing the accounting profession and accounting practices in Kuwait: perceptions of accounting experts (W. Al-Rashed). The extent of voluntary disclosure in the board of directors' statement: the case of Jordan, Kamal Naser and Khalid Al-Khatib. Accounting hedges: should we expect changes under SFAS No. 133? (T. Conover, W.A. Wallace). Foreign issuers in US capital markets: an enforcement perspective (R.H. Tondkar et al.). High tech hedging: measuring the financial impact of derivatives under SFAS 119 (T.G. Evans et al.). A comparison of the continuing education requirements of Canada, Mexico, and the United States with a view to harmonization (T.M. McGhee, L.G. Jordan). Financial reporting for Mexican banks: an assessment of Circular 1343 (A. Hazera).

Volume

v. 14 ISBN 9780762307999

Description

This title 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.

Volume

v. 15 : 2002 ISBN 9780762309528

Description

This is a refereed, academic research annual that is devoted to publishing articles about advancements 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.

Table of Contents

• List of contributors
• Editorial board
• Reviewer acknowledgment
• Profitability, multinationality and the investment opportunity set
• The transformation of China's health care system and accounting methods: current reforms and developments
• Increasing earnings firms and their characteristics: evidence from the Taiwan stock market
• An examination of international differences in adoption and theory development of activity-based costing
• The IASC's search for legitimacy: an analysis of the IASC's Standing Interpretations Committee
• The OECD convention on combating bribery of foreign public officials in international business transactions: a new tool to promote transparency in financial reporting
• international differences in disclosure adequacy: empirical evidence from annual reports of French and Chinese listed firms (Yuan Ding)
• The role of international auditing in the improvement of international financial reporting (B. Needles et al.). The relationship between privatization, culture, adoption of international accounting standards, and accounting in Egypt
• A New Zealand failure prediction model: development and international implications.

Volume

v. 16 : 2003 ISBN 9780762310562

Description

This is a refereed, academic research annual, 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.

Table of Contents

ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34 ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON

Volume

v. 17 : 2004 ISBN 9780762311279

Description

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.

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).

Volume

v. 18 : 2005 ISBN 9780762312351

Description

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.

Table of Contents

Corporate Governance and Investor Reaction to Reported Earnings: An Exploratory Study of Listed Chinese Companies. Cultural Influences on Indigenous Users' Perceptions of the Importance of Disclosure Items: Empirical Evidence from Papua New Guinea. Firm-Specific Determinants of Income Smoothing in Bangladesh: An Empirical Evaluation. Bank Earnings Management in Emerging Market Economies: The Case of Mexico. Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Investments in Human Capital in Different Institutional Environments. Risk in Audit Pricing: The Role of Firm Specific Dimensions of Risk. Ias Versus us Gaap: Assessing the Quality of Financial Reporting in South Africa, the United Kingdom and the United States. Using "Statement of Intermediate Balances" As a Tool for International Financial Statement Analysis in Airline Industry. Transfer Pricing Practices and Regulatory Actions in the U. S. and U. K.: A Cross-Country Comparison and Analysis. The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the UK. Compliance with Mandatory Disclosure Requirements by New Zealand Listed Companies.

Volume

v. 19 ISBN 9780762313617

Description

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.

Table of Contents

LIST OF CONTRIBUTORS. EDITORIAL BOARD. REVIEWER ACKNOWLEDGEMENT. DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR, Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh. HARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA, Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry. THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS: EVIDENCE FROM TURKEY, Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy. DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY, Catherine C. LaCross and Richard A. Bernardi. ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION, Kevin Devine, Priscilla O'Clock, and Lloyd "Pat" Seaton. AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL ACCOUNTING RATIOS, Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck. PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF NATIONAL CULTURE, Marschall A. Geiger, Brendan T. O'Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis. THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING, John Y. Lee, Charles Tang, and Surinder Tikoo. EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS, Philip A. Lewis and Stephen B. Salter. DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:AN EXAMINATION OF RELATIVE TAX BURDENS, Mahendra Gujarathi and Dorothy Feldmann.

Volume

v. 20 ISBN 9780762313990

Description

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. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.

Table of Contents

LIST OF CONTRIBUTORS EDITORIAL BOARD REVIEWER ACKNOWLEDGEMENT THE EFFECT OF VOLUME OF INTRAFIRM TRANSFERS ON MARKET METRICS Kingsley O. Olibe and Zabihollah Rezaee INTERNATIONAL ACCOUNTING STANDARDS AND FINANCIAL REPORTING UNIFORMITY: THE CASE OF TRINIDAD & TOBAGO Anthony R. Bowrin AN EMPIRICAL INVESTIGATION INTO THE IMPORTANCE, USE AND TECHNICALITY OF SAUDI ANNUAL CORPORATE INFORMATION Abdulrahman Al-Razeen and Yusuf Karbhari MEASURING ACCOUNTING DISCLOSURE IN A PERIOD OF COMPLEX CHANGES: THE CASE OF EGYPT Omneya H Abdelsalam and Pauline Weetman CRITICALLY APPRECIATING SOCIAL ACCOUNTING AND REPORTING IN THE ARAB MIDDLE EAST: A POSTCOLONIAL PERSPECTIVE Rania Kamla "BIG BANG" ACCOUNTING REFORMS IN JAPAN: FINANCIAL ANALYST EARNINGS FORECAST ACCURACY DECLINES AS JAPANESE GOVERNMENT MANDATES JAPANESE CORPORATIONS TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS Orapin Duangploy and Dahli Gray CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INDONESIA M. Hector B. Perera and Nabil Baydoun LATIN AMERICAN BANKING INSTITUTIONS TRADING ON NEW YORK STOCK EXCHANGE: CONVERGENCE-DIVERGENCE OF LATIN AMERICAN ACCOUNTING STANDARDS AND US GAAP Salvador Marin Hernandez, Mercedes Palacios Manzano, Alejandro Hazera and Carmen Quirvan GERMAN REPORTING PRACTICES: AN ANALYSIS OF RECONCILIA-TIONS FROM GERMAN COMMERCIAL CODE TO IFRS OR US GAAP Judy Beckman, Christina Brandes and Brigitte Eierle

Volume

v. 2 : 1988 ISBN 9780892326945

Description

Advances in International Accounting is a referred, 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.

Volume

v. 6 : 1994 ISBN 9781559385992

Description

This sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting.

Table of Contents

• Introduction, Kenneth S. Most. Part 1 International accounting theory: toward the international harmonization of accounting, Kenneth S. Most
• Australian accounting standard setting and the conceptual framework project, Rex A. Coris and John J. Stauton. Part 2 Country studies: accounting and reporting in Spain, Jose A. Lainez
• financial statement analysis and the profitability of risk-based investment strategy - evidence from the Korea Stock Exchange, Hay Y. Chung and Jeong-Bon Kim
• an empirical analysis of pan-Pacific accounting practices in the 1970s, David C. Yang and Chan M. Lee
• setting accounting standards in Singapore, Kang-Hong Han. Part 3 Technical studies: cash flow statements - the Australian experience, Christine L. Yap
• the impact of SDAS 52 on the accuracy and dispersion of earnings expectations, Jang Youn Cho and Andrew Pitcher. Part 4 International management accounting: management accounting in multinational companies - typical data adjustments and unresolved problems, Hanns Martin W. Schoenfeld
• inventory accounting and just-in-time production - a Taiwanese experience, Miin H. Guo. Part 5 International auditing: a comparison of internal control and audit judgements between US and Australian internal auditors, Bryan K. Church and Arnold Schneider. Part 6 Cross-cultural studies: Japanese and American accounting - explaining the differences, Robert Bloom et al
• the impact of a noncognitive factor on the performance of accounting students - a Third World perspective, Rifaat Ahmed Abdel Karim and Ali Mohamed Ibrahim
• the comparative development of the accounting profession in England, the United States and Australia - a sociological interpretation, Mary A. Flanigan et al. Part 7 International government accounting: cultural influences and governmental accounting systems - a comparative analysis of three developing countries, Stanley Y. Chang and Saleha B. Khumawala.

Volume

v. 7 : 1994 ISBN 9781559387767

Description

This seventh volume in the series deals with such topics as information complexity and the earnings response coefficient, the cross-border transferability of audit technology and culture and international accounting.

Table of Contents

• Information complexity and the earnings response coefficient - a comparison of multinational and domestic firms, C.S. Agnes et al
• the cross-border transferability of audit technology - an exploratory study in the US-Taiwan context, Chee W. Chow and Richard Nen-Chen Hwang
• a readability comparison of financial statement footnotes of international banks, Nicholas W. Schroeder and Charles H. Gibson
• culture and international accounting - some thoughts on research issues and prospects, Hector Perera
• equity market performance of US multinational firms, the 1982 closure of the Mexican FEX market and accounting disclosures of political risk, Teresa Conover et al
• levels of financial disclosure by European firms and relation to country return and risk, A. Riahi-Belkaoui
• financial reporting practice in Jordan, Cigdem Solas
• forensic auditing an international approach, Felix Pomeranz
• the development of accural based accounts for the government of New Zealand, June Pallot
• motivating factors for accounting policy choice - the case of accounting for the invesetment tax credit in Canada, Charles P. Cullman
• user groups consensus on financial disclosure preferences - the case of Egypt, Mohamed E. Ibrahim and Keong B. Kim
• NME measures of overseas operations, Dahli Gray and Orapin Duangploy
• equity market analysis of the US Tax Reform Act of 1986 for US multinational firms, Teresa L. Conover and Pamela A. Smith
• a comparison of capital budgeting techniques used in the United States with those used in Japan and Korea, Ruth W. Epps and Cheryl E. Mitchem
• financial accounting standards in contemporary China, Rusell A. Toussig et al
• a critique of international accounting theory, Kenneth S. Most
• the internal audit of foreign exchange operations in New Zealand, Clive Mathews
• financial statement of the largest 105 European companies, Dick van Offeren.

Volume

v. 8 : 1995 ISBN 9781559389174

Description

This eighth volume in the series deals with such topics as the impact of SFAS No. 8 translation procedures upon the equity security price response to US-based MNEs earning news and the information content of geographic segment disclosures.

Table of Contents

• A comparative study of the audit services market for public sector versus private sector companies in India, Amitabh Dugar, et al
• The impact of SFAS no.8 Translation procedures upon the equity security price response to U.S.-based MNEs Earning news, Mohammed S. Bazaz et al
• The information content of geographic segment disclosures, Jenice Prather Stewart
• The voluntary adoption of international accounting standards by Bahraini Corporations, Hasan Al-Basteki
• The desirable content of defined benefit pension plan annual reports: empirical evidence from Canada, Sylvain Durocher, Anne Fortin
• Accounting information adequacy and macroeconomic determinants of economic growth: cross-country evidence, Ahmed Riahi-Belkaoui
• Advanced cost management systems: an empirical comparison of England, France and the U.S.A., Mehenna Yakhou, Vernon P. Dorweiler
• Translating management accounting terms: the case of performance, Herve Corvellec
• The practical use of conceptual frameworks for financial reporting, Pelham Gore
• Development of accounting standards and conceptual framework in China, Zezhong Xino et al
• Chinese accounting reform: the internationalization of financial reporting, Clare B. Roberts et al
• Accounting revolution in East Central Europe, Robert J. Rolfe, Timothy S. Doupnik.

Volume

v. 9 : 1996 ISBN 9781559389914

Description

This volume examines international accounting standards through case study, theoretical models and comparisons. It includes a six-country comparison of auditors' reports, and also covers topics such as the IASC Comparability Project, implementing the OASM plan, the relationship between geographic segment information and firm risk, and performance evaluation in US-based multinationals.

Table of Contents

• Accounting standard-setting strategies and theories of economic development - implications for the adoption of international accounting standards, Robert K. Larson, Sara York Kenny
• the IASC Comparability Project - examining the outcomes using two theoretical models, Stephen B. Salter, Clare B. Roberts
• implementing the OCAM plan - two contrasting case studies, Charles Elad
• the timeliness of Bahraini annual reports, Jasim Y.A. Abdulla
• the relationship between geographic segment information and firm risk, Martha M. Pointer, Timothy S. Doupnik
• evidence from the US market of the association of capitalized non-goodwill intangibles to firm equity value, Mark G. McCarthy, Douglas K. Schneider
• auditors' reports - a six-country comparison, Michael John Jones, Yusuf Karbhari
• performance evaluation in US-based multinationals, Linda F. Christensen
• the impact of company size and profitability on the ability of Mexican firms to attract foreign investment - some evidence from the Mexican stock, Alejandro Hazera
• physical asset valuation and Zakat - insights and implications, Frank Clarke et al
• a new approach to preparing international cases involving student and faculty, Jane Fuglister, Robert Bloom
• international accounting dissertation abstracts, compiled and comments by Frederick Niswander.

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Details

• NCID: BA11411259
• ISBN:
  • 089232693X
  • 0892326948
  • 1559380780
  • 1559382481
  • 1559384158
  • 1559385995
  • 1559387769
  • 1559389176
  • 1559389915
  • 0762301651
  • 0762303220
  • 0762305177
  • 0762306432
  • 0762307994
  • 0762309520
  • 0762304618
  • 0762310561
  • 0762311274
  • 0762312351
  • 9780762313617
  • 9780762313990
• Country Code: us
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Greenwich
• Pages/Volumes: v.
• Size: 24 cm
• Subject Headings:
  • FREE : Accounting -- Periodicals