Advances in International Accounting: Volume 10

ISBN-13: 9780762301652 / Angielski / Twarda / 1997 / 268 str.

S. Doupnik Timothy S. Doupnik; S. B. Salter; T. S. Doupnik

Opis

Advances in International Accounting is a referred, 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

Currency exchange rate exposure of US based multinational corporations: the usefulness of SFAS No. 14 geographic segment disclosures (M.S. Bazaz et al.). International diversification and security price behavior (P.H. Siegel et al.). Accounting for business combinations and foreign currency translation: an empirical comparison of listed companies from defveloped economies (A. Adhikari, E.N. Emenyonu). Auditor concentration and real audit fees changes among large firms in Hong Kong: a pre- and post-merger analysis (B.Y.K. Tai, C.M.F. Kwong). The audit services in Pakistan (D.T. Simon, M.H. Taylor). International accounting diversity: is a theory in sight? (P. Carlson). Internationalizing financial reporting in a newly emerging market economy: the Polish example (C.A. Adams, K.M. McMillan). Applicability of management control theories in China: a case study (A. Moung Yin Chan, M. Mang Lee). A comparative ratio analysis between Chinese and US firms (J. Fuglister). Tax complexity and compliance costs of US multinational corporations (D.R. Lassila, L.M. Smith). International accounting dissertation abstracts (F. Niswander).