Advances in International Accounting, المجلد 14J. 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
النتائج 1-5 من 47
الصفحة iv
... in this publication meets the requirements of ANSI/NISO Z39.48-1992 (Permanence of Paper). Printed in The Netherlands. 11. 11. 11. CONTENTS LIST OF CONTRIBUTORS EDITORIAL BOARD REVIEWER ACKNOWLEDGEMENT THE DEVELOPMENT. iv. RUNNING. HEAD.
... in this publication meets the requirements of ANSI/NISO Z39.48-1992 (Permanence of Paper). Printed in The Netherlands. 11. 11. 11. CONTENTS LIST OF CONTRIBUTORS EDITORIAL BOARD REVIEWER ACKNOWLEDGEMENT THE DEVELOPMENT. iv. RUNNING. HEAD.
الصفحة 1
... requirements. The segment reporting issue offers an interesting case because, despite the strong opposition of companies in Japan, the new legislation came into existence relatively quickly and was sequentially developed by the ...
... requirements. The segment reporting issue offers an interesting case because, despite the strong opposition of companies in Japan, the new legislation came into existence relatively quickly and was sequentially developed by the ...
الصفحة 2
... requirements. Additionally, while some earlier research on Japanese segment disclosure and comparative segment disclosures exists in the Japanese language (e.g. Hirose (1996), Kosuga (1996), Kozuma (1996)), Yamaji et al. (1994), a study ...
... requirements. Additionally, while some earlier research on Japanese segment disclosure and comparative segment disclosures exists in the Japanese language (e.g. Hirose (1996), Kosuga (1996), Kozuma (1996)), Yamaji et al. (1994), a study ...
الصفحة 6
... requirements while the users overwhelmingly supported it. The main reasons forwarded by the preparers for their opposition to additional requirements were: (1) the usefulness of the segment information is doubtful, because individual ...
... requirements while the users overwhelmingly supported it. The main reasons forwarded by the preparers for their opposition to additional requirements were: (1) the usefulness of the segment information is doubtful, because individual ...
الصفحة 42
... requirement of SFAS No. 2 for the full expensing of current R&D outlays. As Lev and Sougiannis (1996, p. 108) state “. . . U.S. standard-setters are concerned with the reliability and objectivity of estimates required for R&D ...
... requirement of SFAS No. 2 for the full expensing of current R&D outlays. As Lev and Sougiannis (1996, p. 108) state “. . . U.S. standard-setters are concerned with the reliability and objectivity of estimates required for R&D ...
المحتوى
1 | |
15 | |
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 |
طبعات أخرى - عرض جميع المقتطفات
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
Advances in International Accounting, المجلد 14 <span dir=ltr>J. Timothy Sale</span> لا تتوفر معاينة - 2001 |
عبارات ومصطلحات مألوفة
A-shares accounting profession accounting reforms accounting regulations Accounting Research Accounting Standards Committee alternative standards amortization As-if assets audit Australian bankers BFRs book value book value firms Canadian Chartered Accountants China Chinese accounting standards Circular coefficient common equity construction contracts corporate corporatization countries deferred development costs dimensions disclosed disclosure earnings management economic enterprises expectation gap expensing GAAP FASB Financial Accounting Standards financial reporting financial statements firm-year foreign currency GAAP Grupo Financiero harmonization Hong Kong IARs IASC and FASB IASC Member income International Accounting Standards issue Journal of Accounting Kaikei median MIPA NC NC NC ND CS ND ND ND ND NUMSHR NZSA performance professional public sector questionnaires regression requirements respondents revised auditors sample Segment Information segment reporting Shanghai Stock Exchange significant SOEs standard setting Table users valuation value of common variables White’s t-statistic Zealand
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.