Advances in International Accounting, المجلد 14

الغلاف الأمامي
J. Timothy Sale
Elsevier, 31‏/08‏/2001 - 260 من الصفحات

This title 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.

من داخل الكتاب

المحتوى

ACHIEVING INTERNATIONAL HARMONIZATION THROUGH A PROCESS OF NATIONAL CONSENSUS
1
EVIDENCE ON THE USEFULNESS IN AN AUSTRALIAN AND CANADIAN CONTEXT
15
THE CASE OF CONSTRUCTION CONTRACTS
47
THE POSTISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLES REPUBLIC OF CHINA
75
CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE
101
AN EVALUATION OF POSTDEVALUATION FINANCIAL REPORTING PRACTICES
115
A STUDY OF THE STATEPROFESSION RELATIONSHIP
151
SOME EVIDENCE FROM HONG KONG
181
AN EMPIRICAL EVALUATION
201
THE CASE FOR INTERNATIONAL ACCOUNTING STANDARDS
229
حقوق النشر

طبعات أخرى - عرض جميع المقتطفات

عبارات ومصطلحات مألوفة

مقاطع مشهورة

الصفحة 147 - Cash equivalents are short-term, highly liquid investments that are readily convertible to known a/mounts of cash and which are subject to an insignificant risk of changes in value.
الصفحة 153 - In the first place there are the "traditional" professional intellectuals, literary, scientific and so on, whose position in the interstices of society has a certain inter-class aura about it but derives ultimately from past and present class relations and conceals an attachment to various historical class formations. Secondly, there are the "organic" intellectuals, the thinking and organising element of a particular fundamental social class.
الصفحة 147 - Short-term, highly liquid investments that are both (a) readily convertible to known amounts of cash, and (b) so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
الصفحة 175 - Roberson, and two anonymous reviewers for their helpful comments on earlier drafts of this paper.
الصفحة 177 - Guthrie, J. (1992). Changes in the public sector: a review of recent 'alternative' accounting research, Accounting, Auditing and Accountability, 5(2), 30-31.
الصفحة 99 - Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," Review of Financial Studies 3, No.
الصفحة 182 - ... auditors are performing in a manner at variance with the beliefs and desires of those for whose benefit the audit is being carried out' (Humphrey, 1997: 9, emphasis in original).
الصفحة 240 - Statement derive from the view that a lease that transfers substantially all of the benefits and risks incident to the ownership of property should be accounted for as the acquisition of an asset and the incurrence of an obligation by the lessee and as a sale or financing by the lessor.

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