Advances in International Accounting: Volume 18

ISBN-13: 9780762312351 / Angielski / Twarda / 2005 / 278 str.

J. Timothy Sale; Stephen B. Salter; David J. Sharp

Opis

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 theoretical research, empirical research, applied research, and cross-cultural studies.

Spis treści

Corporate Governance and Investor Reaction to Reported Earnings: An Exploratory Study of Listed Chinese Companies. Cultural Influences on Indigenous Users' Perceptions of the Importance of Disclosure Items: Empirical Evidence from Papua New Guinea. Firm-Specific Determinants of Income Smoothing in Bangladesh: An Empirical Evaluation.
Bank Earnings Management in Emerging Market Economies: The Case of Mexico. Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Investments in Human Capital in Different Institutional Environments. Risk in Audit Pricing: The Role of Firm Specific Dimensions of Risk. Ias Versus us Gaap: Assessing the Quality of Financial Reporting in South Africa, the United Kingdom and the United States. Using "Statement of Intermediate Balances" As a Tool for International Financial Statement Analysis in Airline Industry. Transfer Pricing Practices and Regulatory Actions in the U. S. and U. K.: A Cross-Country Comparison and Analysis. The Impact of Social and Economic Development on Corporate Social and Environmental Disclosure in Hong Kong and the UK. Compliance with Mandatory Disclosure Requirements by New Zealand Listed Companies.