Country studies in international accounting [2] Americas and the Far East
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Sprache: | English |
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Cheltenham [u.a.]
Elgar
1996
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Schriftenreihe: | The library of international accounting
3 |
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245 | 1 | 0 | |a Country studies in international accounting |n [2] |p Americas and the Far East |c ed. by Gary K. Meek |
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490 | 1 | |a The library of international accounting |v 3 | |
490 | 0 | |a The library of international accounting |v ... | |
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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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indexdate | 2024-12-23T14:27:19Z |
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isbn | 1858982251 |
language | English |
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publishDate | 1996 |
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publisher | Elgar |
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series | The library of international accounting |
series2 | The library of international accounting 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 |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007536928&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV011226145 (DE-604)BV011016034 |
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