Advances in International Accounting, Volume 14

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J. Timothy Sale
Elsevier, Aug 31, 2001 - Business & Economics - 260 pages
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This title 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

ACHIEVING INTERNATIONAL HARMONIZATION THROUGH A PROCESS OF NATIONAL CONSENSUS
1
EVIDENCE ON THE USEFULNESS IN AN AUSTRALIAN AND CANADIAN CONTEXT
15
THE CASE OF CONSTRUCTION CONTRACTS
47
THE POSTISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLES REPUBLIC OF CHINA
75
CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE
101
AN EVALUATION OF POSTDEVALUATION FINANCIAL REPORTING PRACTICES
115
A STUDY OF THE STATEPROFESSION RELATIONSHIP
151
SOME EVIDENCE FROM HONG KONG
181
AN EMPIRICAL EVALUATION
201
THE CASE FOR INTERNATIONAL ACCOUNTING STANDARDS
229
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