Elsevier S & T

Advances in International Accounting

Sale, J. Timothy

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Table of contents
  • Cover
  • Contentsv
  • List of Contributorsvii
  • Editorial Boardix
  • Reviewer Acknowledgmentxi
  • Chapter 1. The Effect of Volume of Intrafirm Transfers on Market Metrics1
  • Introduction2
  • Motivation of the Study3
  • Sample Selection and Data Sources6
  • Hypotheses Development, Research Design, and Empirical Results7
  • Statistical and Econometric Issues20
  • Conclusions21
  • Notes22
  • Acknowledgments23
  • References23
  • Appendix. Nature of Systematic Risk25
  • Chapter 2. International Accounting Standards and Financial Reporting Uniformity: The Case of Trinid27
  • Introduction28
  • Motivation for Study29
  • Nature of Financial Reporting Environment in Trinidad and Tobago29
  • Research Methodology33
  • Data Analysis37
  • Results39
  • Stage Three Analysis – Overall Uniformity Score (Measure 1)45
  • Summary and Conclusions48
  • Limitations49
  • Implications49
  • Suggestions for Future Research50
  • Notes51
  • Acknowledgments51
  • References52
  • Chapter 3. An Empirical Investigation into the Importance, use, and Technicality of Saudi Annual Cor55
  • Introduction56
  • Previous Literature57
  • Research Methodology60
  • Results and Analysis64
  • Summary and Conclusions72
  • Notes72
  • References73
  • Chapter 4. Measuring Accounting Disclosure in a Period of Complex Changes: The Case of Egypt75
  • Introduction76
  • Prior Literature77
  • Changes in Accounting Regulation78
  • Culture Change80
  • Development of Hypotheses81
  • Test Variables82
  • Methodology85
  • Results and Analysis89
  • Conclusion96
  • Notes98
  • Acknowledgments100
  • References100
  • Laws and Regulations104
  • Chapter 5. Critically Appreciating Social Accounting and Reporting in the Arab Middle East: A Postco105
  • Introduction106
  • Social Accounting and Reporting107
  • Critical Insights into Social Accounting in the AME from a Postcolonial Perspective109
  • Postcolonialism: A Way-Forward111
  • Colonialism and Accounting in the AME112
  • Islamic Influence on Accounting in the AME117
  • Research Methods and Sample119
  • Social Reporting Practices in 68 Annual Reports from the Nine AME Countries124
  • Discussion and Conclusion146
  • Notes154
  • Acknowledgments159
  • References159
  • Appendix A. Sample Companies167
  • Appendix B. Research Instrument of the Content Analysis Study ’Economic’ Dimension171
  • Appendix C. Research Instrument of the Content Analysis Study ’Environmental’ Dimension172
  • Appendix D. Research Instrument of the Content Analysis Study ’General Social’ Dimension174
  • Chapter 6. ‘‘Big Bang’’ Accounting Reforms in Japan: Financial Analyst Earnings Forecast Acc179
  • Introduction180
  • Review of Japanese Analysts’ Earnings Forecasts and Earnings Management182
  • Research Hypotheses184
  • Sample Selection and Research Methodology188
  • Analysis of Results189
  • Implications and Conclusions192
  • Notes194
  • References194
  • Chapter 7. Convergence with International Financial Reporting Standards: The Case of Indonesia201
  • Introduction202
  • Toward a Theoretical Perspective203
  • Background205
  • The Accounting Ecology of Indonesia208
  • Analysis and Discussion217
  • Concluding Remarks220
  • Notes221
  • References222
  • Chapter 8. Latin American Banking Institutions Trading on New York Stock Exchange: Convergence-Diver225
  • Introduction226
  • Background and Literature Review227
  • Examination of 20-Fs for 1998–2003229
  • Results233
  • Examination of Harmonization for Three Countries238
  • Conclusion248
  • Notes249
  • References250
  • Chapter 9. German Reporting Practices: An Analysis of Reconciliations from German Commercial Code to253
  • Introduction254
  • Value Relevance of Reconciling Items Between National and International Accounting Systems255
  • Methodology257
  • Index of Comparability257
  • Partial Index of Comparability259
  • Categories of Reconciling Items260
  • Regression Models for Value Relevance274
  • Data Collection Procedures275
  • Value Relevance of the Reconciling Items281
  • Summary and Conclusions284
  • Implications for Future Research285
  • Notes286
  • Acknowledgments287
  • References288
  • Appendix. References to Authoritative Literature289
Book details
  • Vendor Elsevier S & T
  • SKU 9780762313990
  • ISBN-13 9780080548319
  • Author Sale, J. Timothy
  • Category Business & Economics
  • Subject Management

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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.

Advances in International Accounting is now available online at ScienceDirect — full-text online of volumes 14 onwards.