Volume 20. Advances in International Accounting

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