Advances in International Accounting, Volume 18
J. Timothy Sale
Elsevier, Jul 21, 2005 - Business & Economics - 278 pages
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.
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Empirical Evidence from Papua New Guinea
An Empirical Evaluation
The Case of Mexico
Evidence from Finland and Australia
Investments in Human Capital in Different Institutional Environments
The Role of FirmSpecific Dimensions of Risk
Assessing the Quality of Financial Reporting in South Africa the United Kingdom and the United States
Using Statement of Intermediate Balances As Tool for International Financial Statement Analysis in Airline Industry
A CrossCountry Comparison and Analysis
The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the UK
Compliance with Mandatory Disclosure Requirements by New Zealand Listed Companies
¼ percentage Accounting Review accounting standards activity-based costing Advances in International Air France Aircraft airline analysis annual reports arm’s-length audit fees audit pricing bank’s banks budgeting cash flow Chenhall China Eastern China Eastern Airlines Chinese coefficients company’s compliance control variables costs country’s CSED culture Descriptive Statistics developing countries discretionary accruals earnings estimated expenses financial reporting financial statements Finland firm-specific FOBAPROA free cash flow future emphasis human capital asset hypothesis income smoothing income statement industry Inland Revenue institutional International Accounting investors Journal of Accounting labor leverage listed companies loan loss management accounting practices market value measures million pesos operating income operating leverage ownership Panel Papua New Guinea past-due loans Performance evaluation policies profit Rank ratio regression reserves risk Section shares significant social and environmental Southwest Table total assets transfer pricing U.S. firms U.S. GAAP users valuation value of equity