Advances in International Accounting - 1st Edition - ISBN: 9780762306435, 9780080944029

Advances in International Accounting, Volume 13

1st Edition

Editors: J.T. Sale
Hardcover ISBN: 9780762306435
eBook ISBN: 9780080944029
Imprint: JAI Press
Published Date: 20th December 2000
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Institutional Access


Table of Contents

The impact of income smoothing on earnings response coefficients in the Finnish stock market (J.-P. Kallunki, T. Martikainen). International developments on reporting going concern uncertainties and financial vulnerability (J. Loftus, M.C. Miller). A modular approach to facilitate globalization of accounting curricula (Z. Rezaee et al.). Strategies for enhancing the accounting profession and accounting practices in Kuwait: perceptions of accounting experts (W. Al-Rashed). The extent of voluntary disclosure in the board of directors' statement: the case of Jordan, Kamal Naser and Khalid Al-Khatib. Accounting hedges: should we expect changes under SFAS No. 133? (T. Conover, W.A. Wallace). Foreign issuers in US capital markets: an enforcement perspective (R.H. Tondkar et al.). High tech hedging: measuring the financial impact of derivatives under SFAS 119 (T.G. Evans et al.). A comparison of the continuing education requirements of Canada, Mexico, and the United States with a view to harmonization (T.M. McGhee, L.G. Jordan). Financial reporting for Mexican banks: an assessment of Circular 1343 (A. Hazera).


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.


Details

Language:
English
Copyright:
© JAI Press 2000
Published:
Imprint:
JAI Press
eBook ISBN:
9780080944029
Hardcover ISBN:
9780762306435

About the Editors

J.T. Sale Editor

Affiliations and Expertise

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