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 2003
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-1056-2

Table of Contents

Editorial Board. Organizational context and selection of international accounting software: an exploratory study (A. Adhikari, Hao Zhang). The timeliness of corporate reporting: a comparative study of South Asia (K. Ahmed). The role of loan loss provisions in earnings management, capital management, and signaling: the Spanish Experience (A. Anandarajan et al.). The role of accounting information in stock market liberalization: evidence from Korea (I. Song et al.). Predicting consolidated earnings in Japan: the incremental usefulness of subsidiary earnings (D. Herrmann et al.). Interim reporting practices by companies in Bahrain: preparation of interim accounting and early adoption of IAS 34 (P.L. Joshi, W. Bremser). Attributes and techniques of highly effective accounting educators: a multinational study (D. Kerr, L. Murphy Smith). Assessing currency rate exposure using geographic segment disclosures: the importance of currency-specific type and degree of exposure (D. Senteney et al.). The Chinese Securities Regulatory Commission and the regulation of capital markets in China (R. Tondkar et al.). The enterprise accounting system of Vietnam and United States generally accepted accounting principles: a comparison (D.C. Yang, A.T. Nguyen).