Developments in Country Studies in International Accounting: Americas and the Far East
Gary K. Meek
Edward Elgar Pub., 2004 - Business & Economics - 687 pages
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East. The volume is divided into three parts. The first part focuses on accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East.This acclaimed collection will be of interest to researchers and practitioners alike.
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A-Shares Accounting and Economics accounting policy Accounting Research Accounting Review adjustments American Depositary Receipts analyst following annual report associated Australian B-Share Blackwell Publishers Ltd book value Canada Canadian Canadian firms capital markets Chinese companies Compustat corporate correlation cost of equity descriptive statistics differences disclosure level disclosure score domestic GAAP domestic-GAAP earnings management equation equity capital FASB financial reporting financial statements firm's fiscal foreign GAAP GAAP net income goodwill hypothesis IAS or US-GAAP IASC included increase industries Inflation Accounting information asymmetry International Accounting Standards issue Japanese Journal of Accounting keiretsu listed management forecasts market value median Mexican Mexican GAAP non-US firms number of analysts p-value Panel period reconciliation regression reporting lag sample firms securities share prices shareholders significant significantly standard setters standard setting statistics Stock Exchange stock returns Table traded U.S. dollars U.S. firms U.S. GAAP US-GAAP value relevance variables