Advances in International Accounting: Volume 12

ISBN-13: 9780762305179 / Angielski / Twarda / 1999 / 288 str.

J. T. Sale

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

Advances on financial reporting of Mexican banks: some issues concerning the 1994 Peso devaluation (A. Hazera). A simulation comparing arm's length versus formula apportionment income for multinational corporations (K. Devine et al.). A comparison of earnings based on Chinese and international accounting standards: the case of PRC Enterprises with A and B share listings (A.P.L. Chui, D.S.N. Wong). Information content of British and Japanese annual and interim earnings announcements: a price and trading volume approach (E.R. Etter). Audit pricing and the role of multinational factors: a study of the Hong Kong and Malaysian markets (A.M. Rose). Value relevance effects of the introduction of interperiod income tax allocation: the case of Norway (O. Hope). Empirical evidence on corporate social responsibility reporting and accountability in developing countries: the case of Jordan (K. Naser, N.A. Baker). Assurance services and the electronic frontier: the international legal environment of the CPA/CA Webtrust (C. Pacini et al.). International accounting dissertation abstracts (F. Niswander).