International accounting
Subtitle: standards, regulations, and financial reporting
By: edited by Greg N. Gregoriou and Mohamed Gaber.
Contributors: Gregoriou, Greg N., 1956-; Gaber, Mohamed Khairat Abdel-Gelil.
Publisher: Elsevier
Published: 2006
Place of publication: Amsterdam; London
Language: eng
Number of pages: 596
ISBN-13: 9780750669832
Subjects: International business enterprises -- Accounting.; Accounting -- Standards.
Notes: Includes bibliographical references and index.
Table of contents: title: Lobbying towards a global standard setter : do national characteristics matter? An analysis of the comment letters written to the IASB / Ann Jorissen, Nadine Lybaert, and Katrien Van de Poel; title: A fair go for fair value / Janice Loftus; title: The behavior modification impact of International Accounting Standards on decision-making and risk management / Stanley C.W. Salvary; title: Fair value : the basis of International Financial Reporting Standards : a conceptual contradiction of the relevant measurement attribute in financial accounting / Stanley C.W. Salvary; title: Fair value accounting under IAS/IFRS : concepts, reasons, criticisms / Jochen Zimmermann and Jörg Richard Werner; title: Does Delaware incorporation add value? An accounting-based analysis / Feng Chen, Kenton K. Yee, and Yong Keun Yoo; title: Empirical evidence on the relation between revaluations of fixed assets and the future performance of firms in Brazil / Alexsandro Broedel Lopes; title: Hedge funds and the stale pricing issue / Greg N. Gregoriou, William Kelting, and Mohamed Gaber; title: Adopting and implementing International Financial Reporting Standards in transition economies / Robert W. McGee; title: International convergence : the Australian journey / Janice Loftus; title: Determinants of bias in management earnings forecasts : empirical evidence from Japan / Koji Ota; title: Expected earnings growth when there is a growth option / Kenton K. Yee; title: The true cost of employee share options : the recent debate and potential costs for a case study firm / Colette Grey, Derry Cotter, and Edel Barnes; title: Impairment of fixed assets : perceived implementation problems associated with International Accounting Standard No. 36 / Mohamed E. Ibrahim; title: The rise and impact of hybrid securities in Australian listed corporations / Tyrone M. Carlin and Nigel Finch; title: Empirical evidence on the use, size, concentration, and cost of executive options schemes in Australia / Tyrone M. Carlin and Guy Ford; title: The introduction of fair value in Italy : economic and financial reporting issues / Giovanni Melis, Andrea Melis, and Alessandro Pili; title: Factors affecting accounting development in the harmonization process with the international framework : the case of Estonia / Toomas Haldma; title: An elegant comparison of the tax advantages of mutual funds, IRAs, and Roth IRAs : what hath Roth wrought? / Colin Read; title: A meta-national perspective on accounting and auditing in nonprofit organizations : the literature interpreted in a principal-agent framework / Marc Jegers; title: How about performance audits for public companies? / Haji Shafi Mohamad; title: Empirical evaluation of discretionary accruals models / Xavier Garza-Gómez; title: What to teach? A comparison of professional and paraprofessional accountants' views on accounting topic emphasis ; Australia's accounting education in perspective / Geoffrey Tickell and Kosmas X. Smyrnios.