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Advances in International Accounting

  • 1 Edición, Volumen 19 - 28 de junio de 2006
  • Última edición
  • Editor: J. Timothy Sale
  • Idioma: Inglés

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 re… Leer más

Descripción

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.

Puntos claves

*Adopts an international perspective while addressing unique accounting issues
*Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students

De interès para

Accounting scholars, researchers, graduate students, international business academics, and advanced undergraduates

Índice

LIST OF CONTRIBUTORS

EDITORIAL BOARD

REVIEWER ACKNOWLEDGEMENT

DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR

Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh

HARMONIZATION OF ACCOUNTING MEASUREMENT
PRACTICES IN SOUTH ASIA

Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry

THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS:
EVIDENCE FROM TURKEY

Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy

DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:
A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY

Catherine C. LaCross and Richard A. Bernardi

ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION

Kevin Devine, Priscilla O’Clock, and Lloyd “Pat” Seaton

AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL
ACCOUNTING RATIOS

Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck

PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF
NATIONAL CULTURE

Marschall A. Geiger, Brendan T. O’Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis

THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING

John Y. Lee, Charles Tang, and Surinder Tikoo

EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS

Philip A. Lewis and Stephen B. Salter

DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:
AN EXAMINATION OF RELATIVE TAX BURDENS

Mahendra Gujarathi and Dorothy Feldmann

Detalles del producto

  • Edición: 1
  • Última edición
  • Volumen: 19
  • Publicado: 28 de junio de 2006
  • Idioma: Inglés

Sobre el editor

JS

J. Timothy Sale

Afiliaciones y experiencia
University of Cincinnati, OH, U.S.A.