Advances in International Accounting
Publisher: Elsevier
Published: 2004
Place of publication: Burlington
Language: eng
Format: [electronic resource]
Number of pages: 261
ISBN-13: 9780080549644
Subjects: Business
Description: 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 theo.
Notes: Cover; Copyright Page; TOCCONTENTS; LIST OF CONTRIBUTORS; EDITORIAL BOARD; CHCHAPTER 1. LARGE ACCOUNTING FIRMS' SURVEY REVEALS EMERGENCE OF "TWO STANDARD" SYSTEM IN THE EUROPEAN UNION; CHCHAPTER 2. EXPERIMENTAL JUDGMENTS ABOUT RELATED-PARTY DISCLOSURES IN CHINA; CHCHAPTER 3. INTERNATIONAL DIFFERENCES IN RESEARCH AND DEVELOPMENT REPORTING PRACTICES: A FRENCH AND CANADIAN COMPARISON; CHCHAPTER 4. EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY; CHCHAPTER 5. DISTRIBUTIONAL PROPERTIES AND TRANSFORMATION OF FINANCIAL RATIOS: THE IMPACT OF THE ACCOUNTING ENVIRONMENT.

CHCHAPTER 6. VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EXCHANGECHCHAPTER 7. THE IMPACT OF U.S. REQUIREMENTS FOR AUDIT COMMITTEES ON THE STRUCTURE AND MEMBERSHIP OF NON-U.S. AUDIT COMMITTEES; CHCHAPTER 8. CULTURAL DIFFERENCES IN MANAGERS' PROPENSITY TO CREATE SLACK; CHCHAPTER 9. REGULATIONS ON IPO PRICING, EARNINGS MANAGEMENT AND EARNINGS FORECASTS DURING THE REFORM OF STATE ENTERPRISES IN CHINA; CHCHAPTER 10. THE USEFULNESS OF GEOGRAPHIC SEGMENT DISCLOSURE FOR U.S.-BASED MNCs OPERATING IN EMERGING MARKETS.

CHCHAPTER 11. VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE.

Description based on print version record.
Table of contents: title: Cover; Copyright Page; TOCCONTENTS; LIST OF CONTRIBUTORS; EDITORIAL BOARD; CHCHAPTER 1. LARGE ACCOUNTING FIRMS' SURVEY REVEALS EMERGENCE OF "TWO STANDARD" SYSTEM IN THE EUROPEAN UNION; CHCHAPTER 2. EXPERIMENTAL JUDGMENTS ABOUT RELATED-PARTY DISCLOSURES IN CHINA; CHCHAPTER 3. INTERNATIONAL DIFFERENCES IN RESEARCH AND DEVELOPMENT REPORTING PRACTICES: A FRENCH AND CANADIAN COMPARISON; CHCHAPTER 4. EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY; CHCHAPTER 5. DISTRIBUTIONAL PROPERTIES AND TRANSFORMATION OF FINANCIAL RATIOS: THE IMPACT OF THE ACCOUNTING ENVIRONMENT.