Country studies in international accounting [2] Americas and the Far East

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Veröffentlicht: Cheltenham [u.a.] Elgar 1996
Schriftenreihe:The library of international accounting 3
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Datensatz im Suchindex

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adam_text Contents Acknowledgements ix Introduction by the editor xiii PART I ASPECTS OF STANDARD SETTING IN CERTAIN COUNTRIES 1. A.G. Puxty, Hugh C. Willmott, David J. Cooper and Tony Löwe (1987), Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries , Accounting, Organizations and Society, 12 (3), 273 91 3 2. Jill L. McKinnon and Graeme L. Harrison (1985), Cultural Influence on Corporate and Governmental Involvement in Accounting Policy Determination in Japan , Journal of Accounting and Public Policy, 4 (3), 201 23 22 3. R.G. Walker (1987), Australia s ASRB. A Case Study of Political Activity and Regulatory Capture , Accounting and Business Research, 17 (67), Summer, 269 86 45 4. Joni J. Young (1994), Outlining Regulatory Space: Agenda Issues and the FASB , Accounting, Organizations and Society, 19 (1), January, 83 109 63 5. Jill McKinnon (1993), Corporate Disclosure Regulation in Australia , Journal of International Accounting Auditing and Taxation, 2 (1), 1 21 90 6. Jiashu Ge and Z. Jun Lin (1993), Economic Reforms and Accounting Internationalization in The People s Republic of China , Journal of International Accounting Auditing and Taxation, 2 (2), 129 43 111 PART II DISCLOSURE CHOICES 7. T.E. Cooke (1992), The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations , Accounting and Business Research, 22 (87), Summer, 229 37 129 8. Chee W. Chow and Adrian Wong Boren (1987), Voluntary Financial Disclosure by Mexican Corporations , Accounting Review, LXII (3), July, 533 41 138 9. Joseph K. Cheung, Mandy Li and Anne Wu (1991), A Comparative Analysis of US and Taiwanese Firms Decisions to Issue Earnings Forecasts , International Journal of Accounting, 26 (4), 264 76 147 !•/ Country Studies in International Accounting Americas and the Far East PART III COMPARISONS WITH US GAAP 10. Sati P. Bandyopadhyay, J. Douglas Hanna and Gordon Richardson (1994), Capital Market Effects of U.S. Canada GAAP Differences , Journal of Accounting Research, 32 (2), Autumn, 262 77 163 11. Eli Amir, Trevor S. Harris and Elizabeth K. Venuti (1993), A Comparison of the Value Relevance of U.S. versus Non U.S. GAAP Accounting Measures Using Form 20 F Reconciliations , Journal of Accounting Research, 31, (Supplement), 230 64 179 Peter F. Pope (1993), Discussion of A Comparison of the Value Relevance of U.S. versus Non U.S. GAAP Accounting Measures Using Form 20 F Reconciliations , Journal of Accounting Research, 31, (Supplement), 265 75 214 12. John S. Bildersee, John J. Cheh and Changwoo Lee (1990), The International Price Earnings Ratio Phenomenon: A Partial Explanation , Japan and the World Economy, 2 (3), September, 263 82 225 13. Paul R. Brown, Virginia E. Soybel and Clyde P. Stickney (1993), Achieving Comparability of US and Japanese Financial Statement Data , Japan and the World Economy, 5 (1), May, 51 72 245 14. Charles Hall, Yasushi Hamao and Trevor S. Harris (1994), A Comparison of Relations Between Security Market Prices, Returns and Accounting Measures in Japan and the United States , Journal of International Financial Management and Accounting, 5 (1), February, 47 73 267 PART IV FOREIGN CURRENCY TRANSLATION BY US MULTINATIONALS 15. Lawrence Revsine (1984), The Rationale Underlying the Functional Currency Choice , Accounting Review, LIX (3), July, 505 14 297 16. Paul A. Griffin (1983), Management s Preferences for FASB Statement No. 52: Predictive Ability Results , Abacus, 19 (2), December, 130 38 307 17. Frances L. Ayres (1986) Characteristics of Firms Electing Early Adoption of SFAS 52 , Journal of Accounting and Economics, 8, June, 143 58 316 18. Frances L. Ayres and Jacci L. Rodgers (1994), Further Evidence on the Impact of SFAS 52 on Analysts Earnings Forecasts , Journal of International Financial Management and Accounting, 5 (2). June, 120 41 332 19. Daniel W. Collins and William K. Salatka (1993), Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting , Contemporary Accounting Research, 10 (1), Fall, 119 59 354 Country Studies in International Accounting Americas and the Far East v» Jennifer L. Kao (1993), Discussion of Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting , Contemporary Accounting Research, 10 (1), Fall, 161 6 395 Paul A. Griffin (1993), Discussion of Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting , Contemporary Accounting Research, 10 (1), Fall, 167 78 401 PART V GEOGRAPHIC SEGMENT REPORTING BY US MULTINATIONALS 20. Ramji Balakrishnan, Trevor S. Harris and Pradyot K. Sen (1990), The Predictive Ability of Geographie Segment Disclosures , Journal of Accounting Research, 28 (2), Autumn, 305 25 415 21. Timothy S. Doupnik and Robert J. Rolfe (1990), Geographie Area Disclosures and the Assessment of Foreign Investment Risk for Disclosure in Accounting Statement Notes , International Journal of Accounting, 25 (4), 252 67 436 22. Bimal K. Prodhan and Malcolm C. Harris (1989), Systematic Risk and the Discretionary Disclosure of Geographical Segments: An Empirical Investigation of US Multinationals , Journal of Business Finance Accounting, 16 (4), Autumn, 467 92 452 Name Index 479
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An Elgar reference collection
spellingShingle Country studies in international accounting
The library of international accounting
title Country studies in international accounting
title_auth Country studies in international accounting
title_exact_search Country studies in international accounting
title_full Country studies in international accounting [2] Americas and the Far East ed. by Gary K. Meek
title_fullStr Country studies in international accounting [2] Americas and the Far East ed. by Gary K. Meek
title_full_unstemmed Country studies in international accounting [2] Americas and the Far East ed. by Gary K. Meek
title_short Country studies in international accounting
title_sort country studies in international accounting americas and the far east
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