Advances in International Accounting

Edited by

  • J. Timothy Sale, University of Cincinnati, OH, U.S.A.

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.
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Book information

  • Published: August 2001
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-0799-9

Table of Contents

List of contributors. Editorial board. Reviewer acknowledgement. The development of segment reporting in Japan: achieving international harmonization through a process of national consensus (Chikako Ozu, S.J. Gray). Discretionary capitalization of research and development: evidence on the usefulness in an Australian and Canadian context (D.T. Smith et al.). Lobbying of the International Accounting Standards Committee: the case of construction contracts (R.K. Larson, K.L. Brown). The post-issue performance of initial public offering firms in the People's Republic of China (A.P.L. Chui et al.). Characteristics of earnings versus book value firms in the Taiwan Stock Exchange (Ben-Hsien Boa, Da-Hsien Boa). Advances in the financial reporting of Mexican banks: an evaluation of post-devaluation financial reporting practices (A. Hazera). Accounting and the economic reforms in New Zealand: a study of the state/profession relationship (M.H.B. Perera et al.). The problematic relationship between audit reporting and audit expectations: some evidence from Hong Kong (P. Leung, G. Chau). Development of an accounting regulatory environment in China: an empirical evaluation (Z. Jun Lin, Cheng Feng). A comparative analysis of American and French financial reporting philosophies: the case for international accounting standards (A. Naciri, C. Hoarau).