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: September 2002
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-0952-8

Table of Contents

List of contributors. Editorial board. Reviewer acknowledgment. Profitability, multinationality and the investment opportunity set (A. Riahi-Belkaoui). The transformation of China's health care system and accounting methods: current reforms and developments (D.K.W. Chu, K. Rask). Increasing earnings firms and their characteristics: evidence from the Taiwan stock market (Ben-Hsien Boa, Da-Hsien Bao). An examination of international differences in adoption and theory development of activity-based costing (J.Y. Lee). The IASC's search for legitimacy: an analysis of the IASC's Standing Interpretations Committee (R.K. Larson). The OECD convention on combating bribery of foreign public officials in international business transactions: a new tool to promote transparency in financial reporting (C. Pacini et al.). 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 (K. Dahawy et al.). A New Zealand failure prediction model: development and international implications (K.A. Van Peursem, M.J Pratt).