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" Advances in international accounting. "
edited by J. Timothy Sale ; associate editors, Stephen B. Salter, David J. Sharp.
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BL
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| Record Number
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1017686
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| Doc. No
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b772056
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| Title & Author
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Advances in international accounting.\ edited by J. Timothy Sale ; associate editors, Stephen B. Salter, David J. Sharp.
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| Publication Statement
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Amsterdam ;Oxford :: Elsevier JAI,, 2004.
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| Page. NO
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1 online resource.
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| ISBN
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0080549640
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: 9780080549644
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0762311274
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| Contents
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Large accounting firms' survey reveals emergence of "two standard" system in the European Union / Donna L. Street and Robert K. Larson -- Experimental judgments about related-party disclosures in China / Joseph J. Schultz Jr. and Yunwei Tang -- International differences in research and development reporting practices : a French and Canadian comparison / Yuan Ding, Gary Entwistle and Hervé Stolowy -- Effects of corruption on earnings opacity internationally / Ahmed Riahi-Belkaoui -- Distributional properties and transformation of financial ratios : the impact of the accounting environment / Jussi Nikkinen and Petri Sahlström -- Value relevance of operating income versus non-operating income in the Taiwan Stock Exchange / Ben-Hsien Bao and Da-Hsien Bao -- The impact of U.S. requirements for audit committees on the structure and membership of non-U.S. audit committees / Louis Braiotta Jr. -- Cultural differences in managers' propensity to create slack / Chong M. Lau and Ian R.C. Eggleton.
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Regulations on IPO pricing, earning management and earnings forecasts during the reform of state enterprises in China / Heidi F.W. Lau -- The usefulness of geographic segment disclosure for U.S.-based MNCs operating in emerging markets / Anna D. Martin and Patricia M. Poli -- Voluntary disclosures in an emerging capital market : some evidence from the Athens Stock Exchange / Stergios Leventis and Pauline Weetman.
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| Abstract
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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 theo.
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| Subject
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Accounting.
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International business enterprises-- Accounting.
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Accounting.
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BUSINESS ECONOMICS-- International-- Accounting.
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International business enterprises-- Accounting.
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| Dewey Classification
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657.96
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| LC Classification
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HF5686.I56A38eb vol. 17
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| Added Entry
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Sale, J. Timothy.
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Salter, Stephen B.
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Sharp, David J.
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