Elsevier S & T

Advances in International Accounting

Sale, J. Timothy

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Table of contents
  • Cover
  • Copyright Pageiv
  • CONTENTSv
  • LIST OF CONTRIBUTORSvii
  • EDITORIAL BOARDix
  • CHAPTER 1. LARGE ACCOUNTING FIRMS' SURVEY REVEALS EMERGENCE OF "TWO STANDARD" SYSTEM IN THE EUROPEAN1
  • CHAPTER 2. EXPERIMENTAL JUDGMENTS ABOUT RELATED-PARTY DISCLOSURES IN CHINA31
  • CHAPTER 3. INTERNATIONAL DIFFERENCES IN RESEARCH AND DEVELOPMENT REPORTING PRACTICES: A FRENCH AN55
  • CHAPTER 4. EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY73
  • CHAPTER 5. DISTRIBUTIONAL PROPERTIES AND TRANSFORMATION OF FINANCIAL RATIOS: THE IMPACT OF THE ACCOU85
  • CHAPTER 6. VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EX103
  • CHAPTER 7. THE IMPACT OF U.S. REQUIREMENTS FOR AUDIT COMMITTEES ON THE STRUCTURE AND MEMBERSHIP OF N119
  • CHAPTER 8. CULTURAL DIFFERENCES IN MANAGERS' PROPENSITY TO CREATE SLACK137
  • CHAPTER 9. REGULATIONS ON IPO PRICING, EARNINGS MANAGEMENT AND EARNINGS FORECASTS DURING THE REFORM175
  • CHAPTER 10. THE USEFULNESS OF GEOGRAPHIC SEGMENT DISCLOSURE FOR U.S.-BASED MNCs OPERATING IN EMERGIN199
  • CHAPTER 11. VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK227
Book details
  • Vendor Elsevier S & T
  • SKU 9780762311279
  • ISBN-13 9780080549644
  • Author Sale, J. Timothy
  • Category Medical
  • Subject General

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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.