Advances in International Accounting

Advances in International Accounting

1st Edition - June 28, 2006

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  • Editor: J. Timothy Sale
  • eBook ISBN: 9780080463223

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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.

Key Features

*Adopts an international perspective while addressing unique accounting issues
*Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students

Readership

Accounting scholars, researchers, graduate students, international business academics, and advanced undergraduates

Table of Contents

  • LIST OF CONTRIBUTORS

    EDITORIAL BOARD

    REVIEWER ACKNOWLEDGEMENT

    DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR

    Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh

    HARMONIZATION OF ACCOUNTING MEASUREMENT
    PRACTICES IN SOUTH ASIA

    Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry

    THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS:
    EVIDENCE FROM TURKEY

    Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy

    DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:
    A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY

    Catherine C. LaCross and Richard A. Bernardi

    ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION

    Kevin Devine, Priscilla O’Clock, and Lloyd “Pat” Seaton

    AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL
    ACCOUNTING RATIOS

    Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck

    PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF
    NATIONAL CULTURE

    Marschall A. Geiger, Brendan T. O’Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis

    THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING

    John Y. Lee, Charles Tang, and Surinder Tikoo

    EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS

    Philip A. Lewis and Stephen B. Salter

    DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:
    AN EXAMINATION OF RELATIVE TAX BURDENS

    Mahendra Gujarathi and Dorothy Feldmann

Product details

  • No. of pages: 274
  • Language: English
  • Copyright: © JAI Press 2006
  • Published: June 28, 2006
  • Imprint: JAI Press
  • eBook ISBN: 9780080463223

About the Editor

J. Timothy Sale

Affiliations and Expertise

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

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