Advances in International Accounting - 1st Edition - ISBN: 9780762303229, 9780080943923

Advances in International Accounting, Volume 11

1st Edition

Editors: J.T. Sale
Authors: S.B. Salter D.J. Sharp
eBook ISBN: 9780080943923
Hardcover ISBN: 9780762303229
Imprint: JAI Press
Published Date: 2nd August 1998
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Table of 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).


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.


© JAI Press 1998
JAI Press
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Ratings and Reviews

About the Editors

J.T. Sale Editor

Affiliations and Expertise

Department of Accounting and Information Systems, University of Cincinnati, USA

About the Authors

S.B. Salter Author

Affiliations and Expertise

Department of Accounting and Information Systems, University of Cincinnati, USA

D.J. Sharp Author

Affiliations and Expertise

Accounting and Control Area, University of Western Ontario, Canada