Advances in International Accounting, Volume 17

Front Cover
J. Timothy Sale
Elsevier, Sep 11, 2004 - Business & Economics - 262 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

CHAPTER 1 LARGE ACCOUNTING FIRMS SURVEY REVEALS EMERGENCE OF TWO STANDARD SYSTEM IN THE EUROPEAN UNION
1
CHAPTER 2 EXPERIMENTAL JUDGMENTS ABOUT RELATEDPARTY DISCLOSURES IN CHINA
31
A FRENCH AND CANADIAN COMPARISON
55
CHAPTER 4 EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY
73
THE IMPACT OF THE ACCOUNTING ENVIRONMENT
85
CHAPTER 6 VALUE RELEVANCE OF OPERATING INCOME VERSUS NONOPERATING INCOME IN THE TAIWAN STOCK EXCHANGE
103
CHAPTER 7 THE IMPACT OF US REQUIREMENTS FOR AUDIT COMMITTEES ON THE STRUCTURE AND MEMBERSHIP OF NONUS AUD...
119
CHAPTER 8 CULTURAL DIFFERENCES IN MANAGERS PROPENSITY TO CREATE SLACK
137
CHAPTER 9 REGULATIONS ON IPO PRICING EARNINGS MANAGEMENT AND EARNINGS FORECASTS DURING THE REFORM OF STAT...
175
CHAPTER 10 THE USEFULNESS OF GEOGRAPHIC SEGMENT DISCLOSURE FOR USBASED MNCs OPERATING IN EMERGING MARKETS
199
SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE
227
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