Advances in International Accounting, Volume 17
J. Timothy Sale
Elsevier, Sep 11, 2004 - Business & Economics - 262 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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CHAPTER 2 EXPERIMENTAL JUDGMENTS ABOUT RELATEDPARTY DISCLOSURES IN CHINA
A FRENCH AND CANADIAN COMPARISON
CHAPTER 4 EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY
THE IMPACT OF THE ACCOUNTING ENVIRONMENT
CHAPTER 6 VALUE RELEVANCE OF OPERATING INCOME VERSUS NONOPERATING INCOME IN THE TAIWAN STOCK EXCHANGE
CHAPTER 7 THE IMPACT OF US REQUIREMENTS FOR AUDIT COMMITTEES ON THE STRUCTURE AND MEMBERSHIP OF NONUS AUD...
CHAPTER 8 CULTURAL DIFFERENCES IN MANAGERS PROPENSITY TO CREATE SLACK
CHAPTER 9 REGULATIONS ON IPO PRICING EARNINGS MANAGEMENT AND EARNINGS FORECASTS DURING THE REFORM OF STAT...
CHAPTER 10 THE USEFULNESS OF GEOGRAPHIC SEGMENT DISCLOSURE FOR USBASED MNCs OPERATING IN EMERGING MARKETS
SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE
Accounting Review Advances in International after-tax assets audit committee budgetary slack capital market China coefficient consolidated accounts convergence convergence plans corporate corruption countries create slack Deloitte Touche Tohmatsu disclose earnings components earnings forecast earnings management earnings opacity earnings quality economic emerging market emerging market exchange emphasis and information environment exchange rate exposure factors financial ratios financial reporting financial statements firm’s forecasted EPS GAAP geographic segment Hofstede hypothesis IASB IFRS impact income per share independent variables indicates individual information asymmetry international accounting standards investors IPO price listed companies measure MNCs NASDAQ national culture national GAAP non-listed companies non-operating income NYSE operating income Panel power distance power distance cultures price per share propensity to create R&D disclosure regression sample scores Shanghai Stock Exchange significantly slack creation Stock Exchange subordinates survey Table Taiwan Stock Exchange U.S. dollar value relevant voluntary disclosure