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Advances in International Accounting: Advances in International Accounting, cartea 16

Editat de J. Timothy Sale
en Limba Engleză Hardback – 29 sep 2003
This is a refereed, academic research annual, 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.
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Specificații

ISBN-13: 9780762310562
ISBN-10: 0762310561
Pagini: 218
Dimensiuni: 150 x 225 x 24 mm
Greutate: 0.77 kg
Editura: ELSEVIER SCIENCE
Seria Advances in International Accounting


Cuprins

ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY
THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA
THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA
PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY
ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE
THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON