Advances in International Accounting - 1st Edition - ISBN: 9780762311279, 9780080549644

Advances in International Accounting, Volume 17

1st Edition

Editors: J. Timothy Sale
eBook ISBN: 9780080549644
Hardcover ISBN: 9780762311279
Imprint: JAI Press
Published Date: 11th September 2004
Page Count: 262
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Table of Contents

Editorial Board. Large Accounting Firms’ Survey Reveals Emergence of ‘Two Standard’ System in European Union. (D. Street, R. Larson). Experimental Judgments About Related Party Disclosures in China. (J. Schultz, Jr, Yunwei Tang). International Differences in Research and Development Reporting Practices: A French and Canadian Comparison. (Yuan Ding et al.). Effect of Corruption on Earnings Opacity Internationally. (A. Riahi-Belkaoui). Distributional Properties and Transformation of Financial Ratios: The Impact of the Accounting Environment. (J. Nikkinen, P. Sahlstrom). Value Relevance of Operating Income Versus Non-Operating Income in the Taiwan Stock Exchange. (Ben-Hsien Bao, Da-Hsien Bao). The Impact of U. S. Requirements for Audit Committees on the Structure and Membership of Non-U. S. Audit Committees. (L. Braiotta, Jr.). Cultural Differences in Managers’ Propensity to Create Slack. ( Chong M. Lau, I. R. C. Eggleton). Regulations on IPO Pricing, Earnings Management and Earnings Forecasts During the Reform of State Enterprises in China. (H. F W Lau). The Usefulness of Geographic Segment Disclosure for US-Based MNCs Operating in Emerging Markets. (A. D. Martin, P. M. Poli.). Voluntary Disclosures in an Emerging Capital Market: Some Evidence from the Athens Stock Exchange. (S. Leventis, P. Weetman).


Description

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.


Details

No. of pages:
262
Language:
English
Copyright:
© JAI Press 2004
Published:
Imprint:
JAI Press
eBook ISBN:
9780080549644
Hardcover ISBN:
9780762311279

About the Editors

J. Timothy Sale Editor

Affiliations and Expertise

University of Cincinnati, OH, U.S.A.