Advances in International AccountingJ. 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 59
الصفحة 5
... sample companies was 9.8 companies. Only 15% of the companies listed their consolidated subsidiaries. When following the Japanese Standard Industrial Classification (JSIC), the numbers of business divisions shown on individual financial ...
... sample companies was 9.8 companies. Only 15% of the companies listed their consolidated subsidiaries. When following the Japanese Standard Industrial Classification (JSIC), the numbers of business divisions shown on individual financial ...
الصفحة 15
... samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly associated with market value, relative to the corresponding ...
... samples, that the discretionary capitalization of development costs (hereafter capitalized D) by the manager results in balance sheet and income numbers that are more highly associated with market value, relative to the corresponding ...
الصفحة 16
... samples of Australian and Canadian firms. While some of the issues explored in this paper have been addressed in the ... sample size for both Australia and Canada, uncertainty arises as to the power of the tests in either setting. The ...
... samples of Australian and Canadian firms. While some of the issues explored in this paper have been addressed in the ... sample size for both Australia and Canada, uncertainty arises as to the power of the tests in either setting. The ...
الصفحة 17
... sample of public companies using Almon lag technology. They adjust the reported earnings and book values on capital1 1 1 ized R&D and find that such adjustments are significantly associated 17 Discretionary Capitalization of R&D 17 ...
... sample of public companies using Almon lag technology. They adjust the reported earnings and book values on capital1 1 1 ized R&D and find that such adjustments are significantly associated 17 Discretionary Capitalization of R&D 17 ...
الصفحة 18
... sample of Australian capitalizers, Abrahams and Sidhu (1998) and Ahmed and Falk (2000) both establish the valuation relevance of capitalized development costs. No similar research studies exist in a Canadian setting. In contrast, for a ...
... sample of Australian capitalizers, Abrahams and Sidhu (1998) and Ahmed and Falk (2000) both establish the valuation relevance of capitalized development costs. No similar research studies exist in a Canadian setting. In contrast, for a ...
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.