Advances in International Accounting
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Table of contents
- ADVANCES IN INTERNATIONAL ACCOUNTINGiii
- COPYRIGHTiv
- CONTENTSv
- LIST OF CONTRIBUTORSvii
- EDITORIAL BOARDix
- REVIEWER ACKNOWLEDGEMENTxi
- THE DEVELOPMENT OF SEGMENT REPORTING IN JAPAN: ACHIEVING INTERNATIONAL HARMONIZATION THROUGH A PROCE1
- ABSTRACT1
- INTRODUCTION2
- LEGAL BACKGROUND TO SEGMENT REPORTING IN JAPAN2
- OPINIONS OF PREPARERS AND USERS OF SEGMENT REPORTS5
- CONSENSUS POLITICS, SEGMENT DISCLOSURE PRINCIPLES AND THE MOF RULING7
- CONCLUDING REMARKS10
- REFERENCES11
- APPENDIX12
- DISCRETIONARY CAPITALIZATION OF R&D: EVIDENCE ON THE USEFULNESS IN AN AUSTRALIAN AND CANADIAN CONTEX15
- ABSTRACT15
- INTRODUCTION16
- INSTITUTIONAL BACKGROUND17
- LITERATURE REVIEW17
- HYPOTHESIS DEVELOPMENT19
- EMPIRICAL MODEL20
- SAMPLE DATA, DESCRIPTIVE STATISTICS AND LOGISTIC REGRESSION ANALYSIS23
- EMPIRICAL RESULTS28
- EXTENSIONS39
- CONCLUSION42
- NOTES43
- ACKNOWLEDGMENTS45
- REFERENCES45
- LOBBYING OF THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE: THE CASE OF CONSTRUCTION CONTRACTS47
- ABSTRACT47
- INTRODUCTION48
- BACKGROUND AND LITERATURE REVIEW49
- HYPOTHESIS DEVELOPMENT53
- METHODOLOGY55
- RESULTS AND DISCUSSION59
- SUMMARY, DISCUSSION AND IMPLICATIONS67
- NOTES69
- ACKNOWLEDGMENTS69
- REFERENCES70
- THE POST-ISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLE’S REPUBLIC OF CHINA75
- ABSTRACT75
- INTRODUCTION76
- INCENTIVES FOR EARNINGS MANAGEMENT78
- PRIOR STUDIES AND HYPOTHESIS82
- DATA AND METHODOLOGY85
- EMPIRICAL ANALYSIS88
- IMPACT OF MACROECONOMIC CONDITIONS ONPOST-IPO PERFORMANCE93
- CONCLUSION AND DISCUSSION96
- ACKNOWLEDGMENTS97
- NOTES98
- REFERENCES98
- CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE101
- ABSTRACT101
- INTRODUCTION101
- FIRM CHARACTERISTICS102
- DATA COLLECTION AND AVAILABILITY103
- CLASSIFICATION OF FIRMS104
- LOGIT ANALYSIS106
- VALIDATION107
- CONCLUSIONS112
- ACKNOWLEDGMENT113
- NOTES113
- REFERENCES113
- ADVANCES IN THE FINANCIAL REPORTING OF MEXICAN BANKS: AN EVALUATION OF POST-DEVALUATION FINANCIAL RE115
- ABSTRACT115
- INTRODUCTION116
- ANTECEDENTS117
- OVERVIEW OF THE 1998 REPORTING YEAR119
- CONCLUSION144
- NOTES146
- REFERENCES148
- ACCOUNTING AND THE ECONOMIC REFORMS IN NEW ZEALAND: A STUDY OF THE STATE/PROFESSION RELATIONSHIP151
- ABSTRACT151
- INTRODUCTION152
- ECONOMIC REFORMS AND GOVERNMENT BY THE MARKET154
- CHANGES WITHIN THE ACCOUNTING PRO FESSION158
- THE STATE/PROFESSION RELATIONSHIP163
- DISCUSSION AND ANALYSIS170
- CONCLUDING REMARKS174
- ACKNOWLEDGMENTS175
- NOTES175
- REFERENCES177
- THE PROBLEMATIC RELATIONSHIP BETWEEN AUDIT REPORTING AND AUDIT EXPECTATIONS: SOME EVIDENCE FROM HONG181
- ABSTRACT181
- INTRODUCTION182
- RESEARCH METHODOLOGY186
- POPULATION AND SAMPLE SELECTION187
- DATA ANALYSIS188
- CONCLUSION, LIMITATIONS ANDAREAS FOR FUTURE STUDIES193
- ACKNOWLEDGMENTS197
- NOTE197
- REFERENCES197
- APPENDIX200
- DEVELOPMENT OF ACCOUNTING REGULATORY ENVIRONMENT IN CHINA: AN EMPIRICAL EVALUATION201
- ABSTRACT201
- INTRODUCTION202
- BACKGROUND OF STUDY204
- STUDY PROPOSITIONS210
- SAMPLES AND DATA212
- RESULTS AND ANALYSIS214
- DISCUSSION AND SUMMARY222
- ACKNOWLEDGMENTS224
- NOTES224
- REFERENCES225
- A COMPARATIVE ANALYSIS OF AMERICAN AND FRENCH FINANCIAL REPORTING PHILOSOPHIES: THE CASE FOR INTERNA229
- ABSTRACT229
- INTRODUCTION230
- AMERICAN AND FRENCH REPORTING PHILOSOPHIES232
- AMERICAN AND FRENCH THEORETICAL FOUNDATIONS234
- AMERICAN AND FRENCH STANDARD SETTING PROCESSES238
- AMERICAN AND FRENCH ACCOUNTING METHODS240
- CALL FOR WORLDWIDE ACCOUNTING STANDARDS241
- CONCLUSION244
- NOTES245
- REFERENCES246
Advances in International Accounting