Advances in International AccountingJ. Timothy Sale Elsevier, 13/08/2007 - 308 من الصفحات 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. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards. |
المحتوى
Chapter 1 The Effect of Volume of Intrafirm Transfers on Market Metrics | 1 |
The Case of Trinidad and Tobago | 27 |
Chapter 3 An Empirical Investigation into the Importance use and Technicality of Saudi Annual Corporate Information | 55 |
The Case of Egypt | 75 |
A Postcolonial Perspective | 105 |
Financial Analyst Earnings Forecast Accuracy Declines as the Japanese Government Mandates Japanese Corporations to Adopt International Accounti... | 179 |
The Case of Indonesia | 201 |
ConvergenceDivergence of Latin American Accounting Standards and US GAAP | 225 |
An Analysis of Reconciliations from German Commercial Code to IFRS or US GAAP | 253 |
عبارات ومصطلحات مألوفة
accounting practices adjustments adoption of IAS analysis annual corporate reports Arab companies assets Bahrain balance sheet BETA cash flow cash flow statement Coefficient company Public holding compliance cost cultural differences disclosed earnings economic Egypt employees environment environmental equity examined financial reporting uniformity financial statement element forecast errors GAAP Gallhofer global Gray Herfindahl Index IASB IASs IFRS impact included income and stockholders income statement increase index of comparability individual investors Indonesia institutions international accounting standards intrafirm transfers investment Islamic banks issues Japanese Journal of Accounting Kuwait Kuwait Finance House MNCs net income operating income profit Public holding company reconciling items regulations reporting practices requirements sample Saudi Arabia sector shareholders Sharia significant social accounting social disclosure social reporting stock exchange systematic risk Table transfer pricing Trinidad and Tobago user groups valuation variables Weetman Zakat
مقاطع مشهورة
الصفحة 288 - Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standard5 or Member States