Advances in International Accounting: Volume 13

ISBN-13: 9780762306435 / Angielski / Twarda / 2001 / 228 str.

S. B. Salter; D. J. Sharp; 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

The impact of income smoothing on earnings response coefficients in the Finnish stock market (J.-P. Kallunki, T. Martikainen). International developments on reporting going concern uncertainties and financial vulnerability (J. Loftus, M.C. Miller). A modular approach to facilitate globalization of accounting curricula (Z. Rezaee et al.). Strategies for enhancing the accounting profession and accounting practices in Kuwait: perceptions of accounting experts (W. Al-Rashed). The extent of voluntary disclosure in the board of directors' statement: the case of Jordan, Kamal Naser and Khalid Al-Khatib. Accounting hedges: should we expect changes under SFAS No. 133? (T. Conover, W.A. Wallace). Foreign issuers in US capital markets: an enforcement perspective (R.H. Tondkar et al.). High tech hedging: measuring the financial impact of derivatives under SFAS 119 (T.G. Evans et al.). A comparison of the continuing education requirements of Canada, Mexico, and the United States with a view to harmonization (T.M. McGhee, L.G. Jordan). Financial reporting for Mexican banks: an assessment of Circular 1343 (A. Hazera).