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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Audience

Accounting scholars, researchers, graduate students, international business academics, and advanced undergraduates

 

Book information

  • Published: June 2006
  • Imprint: JAI Press (Elsevier)
  • ISBN: 978-0-7623-1361-7


Table of Contents

LIST OF CONTRIBUTORSEDITORIAL BOARDREVIEWER ACKNOWLEDGEMENTDETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATARKamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana NuseibehHARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA Muhammad Jahangir Ali, Kamran Ahmed and Darren HenryTHE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS: EVIDENCE FROM TURKEYAsokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthyDISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY Catherine C. LaCross and Richard A. BernardiESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION Kevin Devine, Priscilla O’Clock, and Lloyd “Pat” SeatonAN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL ACCOUNTING RATIOS Edwin R. Etter, Barbara Lippincott, and Jacqueline ReckPERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF NATIONAL CULTUREMarschall A. Geiger, Brendan T. O’Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias BasioudisTHE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING John Y. Lee, Charles Tang, and Surinder TikooEUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS Philip A. Lewis and Stephen B. SalterDIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:AN EXAMINATION OF RELATIVE TAX BURDENS Mahendra Gujarathi and Dorothy Feldmann