Volume 13: Advances in International Accounting, Volume 13, 1st Edition

Advances in International Accounting, Volume 13, 1st Edition

The impact of income smoothing on earnings response coefficients in the Finnish stock market (J.-P. Kallunki, T. Martikainen). International developments on reporting going concern uncertainties and financial vulnerability (J. Loftus, M.C. Miller). A modular approach to facilitate globalization of accounting curricula (Z. Rezaee et al.). Strategies for enhancing the accounting profession and accounting practices in Kuwait: perceptions of accounting experts (W. Al-Rashed). The extent of voluntary disclosure in the board of directors' statement: the case of Jordan, Kamal Naser and Khalid Al-Khatib. Accounting hedges: should we expect changes under SFAS No. 133? (T. Conover, W.A. Wallace). Foreign issuers in US capital markets: an enforcement perspective (R.H. Tondkar et al.). High tech hedging: measuring the financial impact of derivatives under SFAS 119 (T.G. Evans et al.). A comparison of the continuing education requirements of Canada, Mexico, and the United States with a view to harmonization (T.M. McGhee, L.G. Jordan). Financial reporting for Mexican banks: an assessment of Circular 1343 (A. Hazera).