ADVANCES IN INTERNATIONAL ACCOUNTING, VOLUME 11, 11
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By S.B. Salter, Department of Accounting and Information Systems, University of Cincinnati, USA
Edited By J.T. Sale, Department of Accounting and Information Systems, University of Cincinnati, USA
By D.J. Sharp, Accounting and Control Area, University of Western Ontario, Canada
Description Advances in International Accounting is a referred, 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.
Contents The influence of culture and equity market development on financial analysts' perceptions of disclosure items in listing prospectuses
(A. Adhikari et al.). Value added in financial accounting: a comparative study of Germany and France (A. Haller, H. Stolowy).
A comparison of the development of accounting standards for not-for-profit organizations in China and the United States (R. Epps, Shaohua
Chen). Determinants of prediction performance of earnings forecasts internationally: the effects of disclosure, economic risk, and alignment
of financial and tax accounting (A. Riaha-Belkaoui). The valuation relevance of Canadian-U.S. GAAP differences revisited: an examination
of shareholders' equity differences (S.P. Bankyopadhyay et al.). Market valuation of goodwill and other intangible assets: the
United States as a laboratory market for IASC E60 and E61 (M. Wilkins et al.). Demand for international accounting standards:
a customer quality perspective (K. Watty, P. Carlson). The impact of transformations on the distributional properties of financial ratios:
Finnish evidence (J.-P. Kallunki). An exploratory study of adopting requirements for audit committees in international capital markets
(L. Braiotta Jr). Usefulness of book value in equity valuation: evidence from the Taiwan stock exchange (Ben-Hsien Bao, Da-Hsien Bao).
Two auditing professions in Germany: how German bankers perceive the quality of the audit reports of Wirtschaftsprufer and Vereidigte
Buchprufer (K. Sinning, H. Dykxhoorn). International accounting dissertation abstracts (F. Niswander).
Books and book related electronic products are priced in US dollars (USD), euro (EUR), and Great Britain Pounds (GBP). USD prices apply to the Americas and Asia Pacific. EUR prices apply in Europe and the Middle East. GBP prices apply to the UK and all other countries.
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