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Advances in International Accounting
1st Edition, Volume 11 - August 2, 1998
Authors: S.B. Salter, D.J. Sharp
Editor: J.T. Sale
Language: English
Hardback ISBN:9780762303229
9 7 8 - 0 - 7 6 2 3 - 0 3 2 2 - 9
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 re…Read more
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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.
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).
Language: English
Edition: 1
Volume: 11
Published: August 2, 1998
Imprint: JAI Press
Hardback ISBN: 9780762303229
JS
J.T. Sale
Affiliations and expertise
Department of Accounting and Information Systems, University of Cincinnati, USA
SS
S.B. Salter
Affiliations and expertise
Department of Accounting and Information Systems, University of Cincinnati, USA
DS
D.J. Sharp
Affiliations and expertise
Accounting and Control Area, University of Western Ontario, Canada