Developments in international accounting : general issues and classification
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書誌事項
Developments in international accounting : general issues and classification
（The new library of international accounting / series editor, Christopher W. Nobes, 1）（An Elgar reference collection）
E. Elgar, c2004
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注記
Facsimile reprint of articles
Rev. ed. of: International accounting : general issues and classification
Includes bibliographical references and index
内容説明・目次
内容説明
This first volume in the series provides a thorough overview of recent developments in the area of international accounting, and serves as an essential introduction to the series.The collection looks at introductory issues, including a selection of papers on the classification of accounting systems. It also examines the measurement and the effects of international accounting diversity.
This collection will be an essential resource to students and researchers alike.
目次
Contents:
Acknowledgements
Introduction Christopher W. Nobes
PART I INTRODUCTORY ISSUES, INCLUDING CLASSIFICATION
1. Timothy S. Doupnik and Stephen B. Salter (1995), 'External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development'
2. Nabil Baydoun and Roger Willett (1995), 'Cultural Relevance of Western Accounting Systems to Developing Countries'
3. Marilyn Taylor Zarzeski (1996), 'Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices'
4. Shalin Chanchani and Alan MacGregor (1999), 'A Synthesis of Cultural Studies in Accounting'
5. Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert W. Vishny (1997), 'Legal Determinants of External Finance'
6. Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert W. Vishny (1998), 'Law and Finance'
7. Shahrokh M. Saudagaran and Gary K. Meek (1997), 'A Review of Research on the Relationship Between International Capital Markets and Financial Reporting by Multinational Firms'
8. Ray Ball, S.P. Kothari and Ashok Robin (2000), 'The Effect of International Institutional Factors on Properties of Accounting Earnings'
9. Margaret Lamb, Christopher Nobes and Alan Roberts (1998), 'International Variations in the Connections Between Tax and Financial Reporting'
10. Christopher Nobes (1998), 'Towards a General Model of the Reasons for International Differences in Financial Reporting'
11. Alan Roberts (1995), 'The Very Idea of Classification in International Accounting'
12. R.H. Parker (2001), 'European Languages of Account'
13. John Craner, Danuta Krzywda, Jiri Novotny and Marek Schroeder (2000), 'The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context'
14. Christopher Nobes (2002), 'An Analysis of the International Development of the Equity Method'
PART II THE MEASUREMENT AND EFFECTS OF DIVERSITY
15. T.E. Cooke (1993), 'The Impact of Accounting Principles on Profits: The US versus Japan'
16. Niclas Hellman (1993), 'A Comparative Analysis of the Impact of Accounting Differences on Profits and Return on Equity: Differences between Swedish Practice and US GAAP'
17. Julie Norton (1995), 'The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States'
18. Peter F. Pope and Martin Walker (1999), 'International Differences in the Timeliness, Conservatism, and Classification of Earnings'
19. Carol A. Adams, Pauline Weetman, Edward A.E. Jones and Sidney J. Gray (1999), 'Reducing the Burden of US GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality'
20. Donna L. Street, Nancy B. Nichols and Sidney J. Gray (2000), 'Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards'
21. Samantha Miles and Christopher Nobes (1998), 'The Use of Foreign Accounting Data in UK Financial Institutions'
22. Christopher Nobes and Julie Norton (1996), 'International Variations in the Accounting and Tax Treatments of Goodwill and the Implications for Research'
Name Index
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