Advances in International Accounting

Name: Advances in International Accounting
Brand: Elsevier
Price: 80.95 EUR
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J. Timothy Sale(Herausgeber*in)

Elsevier (Verlag)

Erschienen am 31. August 2001

260 Seiten

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Cover
ADVANCES IN INTERNATIONAL ACCOUNTING
COPYRIGHT
CONTENTS
LIST OF CONTRIBUTORS
EDITORIAL BOARD
REVIEWER ACKNOWLEDGEMENT
THE DEVELOPMENT OF SEGMENT REPORTING IN JAPAN: ACHIEVING INTERNATIONAL HARMONIZATION THROUGH A PROCESS OF NATIONAL CONSENSUS
ABSTRACT
INTRODUCTION
LEGAL BACKGROUND TO SEGMENT REPORTING IN JAPAN
OPINIONS OF PREPARERS AND USERS OF SEGMENT REPORTS
CONSENSUS POLITICS, SEGMENT DISCLOSURE PRINCIPLES AND THE MOF RULING
CONCLUDING REMARKS
REFERENCES
APPENDIX
DISCRETIONARY CAPITALIZATION OF R&D: EVIDENCE ON THE USEFULNESS IN AN AUSTRALIAN AND CANADIAN CONTEXT
ABSTRACT
INTRODUCTION
INSTITUTIONAL BACKGROUND
LITERATURE REVIEW
HYPOTHESIS DEVELOPMENT
EMPIRICAL MODEL
SAMPLE DATA, DESCRIPTIVE STATISTICS AND LOGISTIC REGRESSION ANALYSIS
EMPIRICAL RESULTS
EXTENSIONS
CONCLUSION
NOTES
ACKNOWLEDGMENTS
REFERENCES
LOBBYING OF THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE: THE CASE OF CONSTRUCTION CONTRACTS
ABSTRACT
INTRODUCTION
BACKGROUND AND LITERATURE REVIEW
HYPOTHESIS DEVELOPMENT
METHODOLOGY
RESULTS AND DISCUSSION
SUMMARY, DISCUSSION AND IMPLICATIONS
NOTES
ACKNOWLEDGMENTS
REFERENCES
THE POST-ISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLE'S REPUBLIC OF CHINA
ABSTRACT
INTRODUCTION
INCENTIVES FOR EARNINGS MANAGEMENT
PRIOR STUDIES AND HYPOTHESIS
DATA AND METHODOLOGY
EMPIRICAL ANALYSIS
IMPACT OF MACROECONOMIC CONDITIONS ONPOST-IPO PERFORMANCE
CONCLUSION AND DISCUSSION
ACKNOWLEDGMENTS
NOTES
REFERENCES
CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE
ABSTRACT
INTRODUCTION
FIRM CHARACTERISTICS
DATA COLLECTION AND AVAILABILITY
CLASSIFICATION OF FIRMS
LOGIT ANALYSIS
VALIDATION
CONCLUSIONS
ACKNOWLEDGMENT
NOTES
REFERENCES
ADVANCES IN THE FINANCIAL REPORTING OF MEXICAN BANKS: AN EVALUATION OF POST-DEVALUATION FINANCIAL REPORTING PRACTICES
ABSTRACT
INTRODUCTION
ANTECEDENTS
OVERVIEW OF THE 1998 REPORTING YEAR
CONCLUSION
NOTES
REFERENCES
ACCOUNTING AND THE ECONOMIC REFORMS IN NEW ZEALAND: A STUDY OF THE STATE/PROFESSION RELATIONSHIP
ABSTRACT
INTRODUCTION
ECONOMIC REFORMS AND GOVERNMENT BY THE MARKET
CHANGES WITHIN THE ACCOUNTING PRO FESSION
THE STATE/PROFESSION RELATIONSHIP
DISCUSSION AND ANALYSIS
CONCLUDING REMARKS
ACKNOWLEDGMENTS
NOTES
REFERENCES
THE PROBLEMATIC RELATIONSHIP BETWEEN AUDIT REPORTING AND AUDIT EXPECTATIONS: SOME EVIDENCE FROM HONG KONG
ABSTRACT
INTRODUCTION
RESEARCH METHODOLOGY
POPULATION AND SAMPLE SELECTION
DATA ANALYSIS
CONCLUSION, LIMITATIONS ANDAREAS FOR FUTURE STUDIES
ACKNOWLEDGMENTS
NOTE
REFERENCES
APPENDIX
DEVELOPMENT OF ACCOUNTING REGULATORY ENVIRONMENT IN CHINA: AN EMPIRICAL EVALUATION
ABSTRACT
INTRODUCTION
BACKGROUND OF STUDY
STUDY PROPOSITIONS
SAMPLES AND DATA
RESULTS AND ANALYSIS
DISCUSSION AND SUMMARY
ACKNOWLEDGMENTS
NOTES
REFERENCES
A COMPARATIVE ANALYSIS OF AMERICAN AND FRENCH FINANCIAL REPORTING PHILOSOPHIES: THE CASE FOR INTERNATIONAL ACCOUNTING STANDARDS
ABSTRACT
INTRODUCTION
AMERICAN AND FRENCH REPORTING PHILOSOPHIES
AMERICAN AND FRENCH THEORETICAL FOUNDATIONS
AMERICAN AND FRENCH STANDARD SETTING PROCESSES
AMERICAN AND FRENCH ACCOUNTING METHODS
CALL FOR WORLDWIDE ACCOUNTING STANDARDS
CONCLUSION
NOTES
REFERENCES

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