Advances in International Accounting
Published on 31. August 2001
260 pages
978-0-08-054396-3 (ISBN)
Description
This title 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.
More details
Other editions
Additional editions
J. Timothy Sale
Advances in International Accounting: Volume 14
Book
08/2001
JAI Press Inc.
€82.00
Article exhausted; check different version
Content
- 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
