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Advances in International Accounting
1st Edition, Volume 16 - September 30, 2003
Editor: J. Timothy Sale
Language: English
Hardback ISBN:9780762310562
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eBook ISBN:9780080493411
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This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an in…Read more
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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.
LIST OF CONTRIBUTORS
EDITORIAL BOARD
REVIEWER ACKNOWLEDGMENT
ORGANIZATIONAL CONTEXT AND SELECTION OF INTERNATIONAL ACCOUNTING SOFTWARE: AN EXPLORATORY STUDY
Abstract
INTRODUCTION
ACCOUNTING SOFTWARE, MIS AND ORGANIZATIONAL CONTEXT
ORGANIZATIONAL SIZE
ORGANIZATIONAL STRUCTURE
ORGANIZATIONAL MATURITY
METHODOLOGY
RESULTS
DISCUSSION AND CONCLUSIONS
THE TIMELINESS OF CORPORATE REPORTING: A COMPARATIVE STUDY OF SOUTH ASIA
Abstract
INTRODUCTION
INSTITUTIONAL AND LEGAL REQUIREMENTS FOR TIMELY REPORTING
REVIEW OF LITERATURE
MODEL DEVELOPMENT AND VARIABLES
DATA COLLECTION
EMPIRICAL FINDINGS
SUMMARY AND CONCLUSIONS
Acknowledgements
THE ROLE OF LOAN LOSS PROVISIONS IN EARNINGS MANAGEMENT, CAPITAL MANAGEMENT, AND SIGNALING: THE SPANISH EXPERIENCE
Abstract
INTRODUCTION
LITERATURE REVIEW
HYPOTHESES
THE SPANISH BANKING SYSTEM
DATA AND MODEL SPECIFICATIONS
EMPIRICAL RESULTS
CONCLUSIONS
Acknowledgements
THE ROLE OF ACCOUNTING INFORMATION IN STOCK MARKET LIBERALIZATION: EVIDENCE FROM KOREA
Abstract
INTRODUCTION
BACKGROUND
LITERATURE REVIEW
HYPOTHESIS DEVELOPMENT AND TEST MODELS
DATA
RESULTS
SUMMARY AND CONCLUSION
PREDICTING CONSOLIDATED EARNINGS IN JAPAN: THE INCREMENTAL USEFULNESS OF SUBSIDIARY EARNINGS
Abstract
INTRODUCTION
RELATED LITERATURE AND HYPOTHESIS DEVELOPMENT
SAMPLE AND RESEARCH DESIGN
RESULTS
SUMMARY AND CONCLUSIONS
INTERIM REPORTING PRACTICES BY COMPANIES IN BAHRAIN: PREPARATION OF INTERIM ACCOUNTS AND EARLY ADOPTION OF IAS 34
Abstract
INTRODUCTION
REQUIREMENTS OF IAS 34
CONTENT OF AN INTERIM FINANCIAL REPORT
REVIEW OF LITERATURE
HYPOTHESES
METHODOLOGY
RESULTS AND DISCUSSION
SUMMARY AND CONCLUSIONS
LIMITATIONS
DIRECTION FOR FUTURE RESEARCH
ATTRIBUTES AND TECHNIQUES OF HIGHLY EFFECTIVE ACCOUNTING EDUCATORS: A MULTINATIONAL STUDY
Abstract
INTRODUCTION
METHODOLOGY
RESULTS
SUMMARY, LIMITATIONS, AND CONCLUSIONS
ASSESSING CURRENCY EXCHANGE RATE EXPOSURE USING GEOGRAPHIC SEGMENT DISCLOSURES: THE IMPORTANCE OF CURRENCY-SPECIFIC TYPE AND DEGREE OF EXPOSURE
Abstract
INTRODUCTION
LITERATURE ON EXCHANGE RATE EXPOSURE AND SHARE VALUES
EXPERIMENTAL METHOD AND STATISTICAL TESTS
RESULTS OF EMPIRICAL ANALYSES
CONCLUDING REMARKS
THE CHINESE SECURITIES REGULATORY COMMISSION AND THE REGULATION OF CAPITAL MARKETS IN CHINA
Abstract
INTRODUCTION
PREVIOUS STUDIES
ESTABLISHMENT OF THE CSRC
CHARACTERISTICS OF CHINESE CAPITAL MARKETS AND MARKET REGULATION BY THE CSRC
CASE ANALYSIS
SUMMARY AND CONCLUSION
Appendix A
THE ENTERPRISE ACCOUNTING SYSTEM OF VIETNAM AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES: A COMPARISON
Abstract
OVERVIEW OF DEVELOPMENT OF VIETNAMESE ACCOUNTING SYSTEM
MAIN FEATURES OF VIETNAMESE ACCOUNTING SYSTEM
U.S. GAAP AND VIETNAMESE EAS
Appendix 1 STANDARDIZED FORMAT OF BALANCE SHEET UNDER VIETNAMESE EAS AS AT 31 DECEMBER 20XX
Appendix 2 STANDARDIZED FORMAT OF INCOME STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
Appendix 3 STANDARDIZED FORMAT OF CASH FLOW STATEMENT UNDER VIETNAMESE EAS FOR THE YEAR ENDED 31 DECEMBER 20XX (PERIOD FROM … TO …)
Appendix 4 FOOTNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 199X (PERIOD FROM … TO …)