Advances in International Accounting, Volume 15

Front Cover
J. Timothy Sale
Elsevier, Sep 3, 2002 - Business & Economics - 260 pages
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This is a refereed, academic research annual that is devoted to publishing articles about advancements 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.

 

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Contents

CHAPTER 1 PROFITABILITY MULTINATIONALITY AND THE INVESTMENT OPPORTUNITY SET
1
CURRENT REFORMS AND DEVELOPMENTS
13
EVIDENCE FROM THE TAIWAN STOCK MARKET
45
CHAPTER 4 AN EXAMINATION OF INTERNATIONAL DIFFERENCES IN ADOPTION AND THEORY DEVELOPMENT OF ACTIVITYBASE...
65
AN ANALYSIS OF THE IASCS STANDING INTERPRETATIONS COMMITTEE
79
A NEW TOOL TO PROMOTE TRANSPARENCY IN FINANCIAL REPORTING
121
EMPIRICAL EVIDENCE FROM ANNUAL REPORTS OF FRENCH AND CHINESE LISTED FIRMS
155
CHAPTER 8 THE ROLE OF INTERNATIONAL AUDITING IN THE IMPROVEMENT OF INTERNATIONAL FINANCIAL REPORTING
181
CHAPTER 9 THE CONFLICT BETWEEN IAS DISCLOSURE REQUIREMENTS AND THE SECRETIVE CULTURE IN EGYPT
203
DEVELOPMENT AND INTERNATIONAL IMPLICATIONS
229
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