Description
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.
Readership
Accounting scholars, researchers, graduate students, international business academics, and advanced undergraduates
Advances in International Accounting, 1st Edition
LIST OF CONTRIBUTORS
EDITORIAL BOARD
REVIEWER ACKNOWLEDGEMENT
DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR
Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh
HARMONIZATION OF ACCOUNTING MEASUREMENT
PRACTICES IN SOUTH ASIA
Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry
THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS:
EVIDENCE FROM TURKEY
Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy
DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:
A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY
Catherine C. LaCross and Richard A. Bernardi
ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION
Kevin Devine, Priscilla O’Clock, and Lloyd “Pat” Seaton
AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL
ACCOUNTING RATIOS
Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck
PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF
NATIONAL CULTURE
Marschall A. Geiger, Brendan T. O’Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis
THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING
John Y. Lee, Charles Tang, and Surinder Tikoo
EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS
Philip A. Lewis and Stephen B. Salter
DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:
AN EXAMINATION OF RELATIVE TAX BURDENS
Mahendra Gujarathi and Dorothy Feldmann
