Advances in International Accounting ( Volume 17 )

Publication series ：Volume 17

Author： Sale   J. Timothy  

Publisher： Elsevier Science‎

Publication year： 2004

E-ISBN: 9780080549644

P-ISBN(Paperback): 9780762311279

P-ISBN(Hardback):  9780762311279

Subject： F2 Economic Planning and Management

Language： ENG

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Description

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.

Chapter

Front Cover

pp.：  1 – 4

ADVANCES IN INTERNATIONAL ACCOUNTING

pp.：  4 – 5

Copyright Page

pp.：  5 – 6

CONTENTS

pp.：  6 – 8

LIST OF CONTRIBUTORS

pp.：  8 – 10

EDITORIAL BOARD

pp.：  10 – 12

CHAPTER 1. LARGE ACCOUNTING FIRMS' SURVEY REVEALS EMERGENCE OF "TWO STANDARD" SYSTEM IN THE EUROPEAN UNION

pp.：  12 – 42

CHAPTER 2. EXPERIMENTAL JUDGMENTS ABOUT RELATED-PARTY DISCLOSURES IN CHINA

pp.：  42 – 66

CHAPTER 3. INTERNATIONAL DIFFERENCES IN RESEARCH AND DEVELOPMENT REPORTING PRACTICES: A FRENCH AND CANADIAN COMPARISON

pp.：  66 – 84

CHAPTER 4. EFFECTS OF CORRUPTION ON EARNINGS OPACITY INTERNATIONALLY

pp.：  84 – 96

CHAPTER 5. DISTRIBUTIONAL PROPERTIES AND TRANSFORMATION OF FINANCIAL RATIOS: THE IMPACT OF THE ACCOUNTING ENVIRONMENT

pp.：  96 – 114

CHAPTER 6. VALUE RELEVANCE OF OPERATING INCOME VERSUS NON-OPERATING INCOME IN THE TAIWAN STOCK EXCHANGE

pp.：  114 – 130

CHAPTER 7. THE IMPACT OF U.S. REQUIREMENTS FOR AUDIT COMMITTEES ON THE STRUCTURE AND MEMBERSHIP OF NON-U.S. AUDIT COMMITTEES

pp.：  130 – 148

CHAPTER 8. CULTURAL DIFFERENCES IN MANAGERS' PROPENSITY TO CREATE SLACK

pp.：  148 – 186

CHAPTER 9. REGULATIONS ON IPO PRICING, EARNINGS MANAGEMENT AND EARNINGS FORECASTS DURING THE REFORM OF STATE ENTERPRISES IN CHINA

pp.：  186 – 210

CHAPTER 10. THE USEFULNESS OF GEOGRAPHIC SEGMENT DISCLOSURE FOR U.S.-BASED MNCs OPERATING IN EMERGING MARKETS

pp.：  210 – 238

CHAPTER 11. VOLUNTARY DISCLOSURES IN AN EMERGING CAPITAL MARKET: SOME EVIDENCE FROM THE ATHENS STOCK EXCHANGE

pp.：  238 – 262

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