Advances in International Accounting, Volume 18

Front Cover
J. Timothy Sale
Elsevier, Jul 21, 2005 - Business & Economics - 278 pages
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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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Contents

An Exploratory Study of Listed Chinese Companies
1
Empirical Evidence from Papua New Guinea
27
An Empirical Evaluation
53
The Case of Mexico
73
Evidence from Finland and Australia
97
Investments in Human Capital in Different Institutional Environments
121
The Role of FirmSpecific Dimensions of Risk
141
Assessing the Quality of Financial Reporting in South Africa the United Kingdom and the United States
153
Using Statement of Intermediate Balances As Tool for International Financial Statement Analysis in Airline Industry
169
A CrossCountry Comparison and Analysis
199
The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the UK
219
Compliance with Mandatory Disclosure Requirements by New Zealand Listed Companies
245
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