Advances in International Accounting, Volume 20

LIST OF CONTRIBUTORS

EDITORIAL BOARD

REVIEWER ACKNOWLEDGEMENT

THE EFFECT OF VOLUME OF INTRAFIRM TRANSFERS ON MARKET METRICS Kingsley O. Olibe and Zabihollah Rezaee INTERNATIONAL ACCOUNTING STANDARDS AND FINANCIAL REPORTING UNIFORMITY: THE CASE OF TRINIDAD & TOBAGO Anthony R. Bowrin AN EMPIRICAL INVESTIGATION INTO THE IMPORTANCE, USE AND TECHNICALITY OF SAUDI ANNUAL CORPORATE INFORMATION Abdulrahman Al-Razeen and Yusuf Karbhari MEASURING ACCOUNTING DISCLOSURE IN A PERIOD OF COMPLEX CHANGES: THE CASE OF EGYPT Omneya H Abdelsalam and Pauline Weetman CRITICALLY APPRECIATING SOCIAL ACCOUNTING AND REPORTING IN THE ARAB MIDDLE EAST: A POSTCOLONIAL PERSPECTIVE Rania Kamla “BIG BANG” ACCOUNTING REFORMS IN JAPAN: FINANCIAL ANALYST EARNINGS FORECAST ACCURACY DECLINES AS JAPANESE GOVERNMENT MANDATES JAPANESE CORPORATIONS TO ADOPT INTERNATIONAL ACCOUNTING STANDARDS Orapin Duangploy and Dahli Gray CONVERGENCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: THE CASE OF INDONESIA M. Hector B. Perera and Nabil Baydoun LATIN AMERICAN BANKING INSTITUTIONS TRADING ON NEW YORK STOCK EXCHANGE: CONVERGENCE-DIVERGENCE OF LATIN AMERICAN ACCOUNTING STANDARDS AND US GAAP Salvador Marin Hernandez, Mercedes Palacios Manzano, Alejandro Hazera and Carmen Quirvan GERMAN REPORTING PRACTICES: AN ANALYSIS OF RECONCILIA-TIONS FROM GERMAN COMMERCIAL CODE TO IFRS OR US GAAP Judy Beckman, Christina Brandes and Brigitte Eierle

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.

Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.

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