Download Advances in International Accounting, Volume 18 (Advances in by J. Timothy Sale PDF

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment companies, in addition to their influence at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and replacement ways, together with theoretical examine, empirical study, utilized study, and cross-cultural experiences.

Show description

Read or Download Advances in International Accounting, Volume 18 (Advances in International Accounting) PDF

Similar international business books

Regional Economic Integration, Volume 12 (Research in Global Strategic Management)

Is the realm globalized as such a lot of pundits declare? The evidence say differently. intake, for instance, has a powerful household bias. Distance and borders are vital purposes for this bias and are a strong deterrent to globalization. additionally, multinational agencies -the firms that top signify the idea that of globalization-do no longer have a world achieve, yet quite concentration their actions inside of a space surrounding the house marketplace.

Research in Finance, Volume 18

This quantity includes unique learn articles interpreting well timed concerns in monetary prone, asset pricing, and hedging. The articles within the first a part of the amount care for tools for assessing the protection and soundness of banks, rationales for and monetary results of financial institution mergers, valuation results of lender environmental legal responsibility, option-theoretic reasons of the closed-end mutual fund undefined, and contingent-claims research of price-matching refunds.

International Political Economy

Widely viewing the worldwide economic system as a political pageant that produces winners and losers, foreign Political economic climate holistically and accessibly introduces the sphere of IPE to readers with constrained heritage in political idea, background, and economics.  This book surveys major pursuits and associations and examines how kingdom and non-state actors pursue wealth and gear.

Extra info for Advances in International Accounting, Volume 18 (Advances in International Accounting)

Example text

1999). Draft Principles of Corporate Governance, Washington, DC. Pacter, P. (2001). Accounting standards in China: A progress report. Accounting & Business, 4(2), 22. Poon, W. P. , & Fung, H. G. (1998). Asset pricing in segmented capital markets: Preliminary evidence from China-domiciled companies. Pacific-Basin Finance Journal, 6, 307–319. , & Wyatt, J. G. (1990). Outside directors, board independence and shareholder wealth. Journal of Financial Economics, 26, 175–191. , & Vishny, R. (1997). A survey of corporate governance.

In an attempt to establish whether the response rate resulted in any bias, the data obtained were examined using the Oppenheim test (1966) to determine whether the responses of the first 50 returns were significantly different from the last 50 returns. The t-test was then applied to examine whether there was any statistically significant difference between the mean scores of the two groups. 05 level between the two groups of responses. Accordingly, the results of the returned samples can comfortably be generalized to represent the entire population of users of corporate annual reports sampled for the study.

Contemporary Accounting Research, 13, 1–36. DeFond, M. , Wong, T. , & Li, S. H. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics, 28, 269–305. , & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of Political Economy, 98, 1155–1177. , & Tsui, A. (1985). Toward an integrative framework of organizational control. Accounting, Organizations and Society, 10, 35–50. Gordon, L. , & Narayanan, V.

Download PDF sample

Rated 4.62 of 5 – based on 31 votes