Developments in International Accounting: General Issues and Classification
Edward Elgar, 2004 - Business & Economics - 617 pages
'The Library, of which this volume forms part, is in my opinion an essential resource for researchers and university libraries. It provides postgraduate students, doctoral students, accounting researchers and academics with representative papers regarding the development of international accounting research during the last 10 years. . . In my view this is the first in a series of books, which will prove to be a fundamental work of reference for international accounting and essential reading for all interested parties.' - Araceli Mora, European Accounting Review This first volume in the series provides a thorough overview of recent developments in the area of international accounting, and serves as an essential introduction to the series. the collection looks at introductory issues, including a selection of papers on the classification of accounting systems. It also examines the measurement and the effects of international accounting diversity. This collection will be an essential resource to students and researchers alike.
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A Preliminary Test
International Journal of Accounting 30 3 189207 3
Nabil Baydoun and Roger Willett 1995 Cultural Relevance
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7th Directive ABACUS Accounting and Economics accounting differences accounting income accounting practices Accounting Research accounting systems accounting values adjustments amortization analysis annual assets associated Australia capital markets cash flow Cladism classification common-law countries companies company law comparative conservatism consolidated accounts consolidation Coopers & Lybrand corporate costs creditors cultural Czech Republic deferred tax disclosure dividends effect equity method European Accounting Review example extraordinary items factors financial reporting financial statements firms foreign France French Germany goodwill Gray Gray's harmonization Hofstede's hypothesis IAS income IASC IASs index of conservatism influence International Accounting Standards international differences International Journal investment investors issues Japan Japanese GAAP Journal of Accounting language LIFO managers measurement Nobes ownership percent Poland Power Distance profit regressions relationship relevant requirements sample Saudagaran share shareholders significant statistical Stock Exchange subsidiaries supranational Swedish Table tion U.S. GAAP Uncertainty Avoidance variables