Advances in International Accounting

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Cover; ADVANCES IN INTERNATIONAL ACCOUNTING; COPYRIGHT; CONTENTS; LIST OF CONTRIBUTORS; EDITORIAL BOARD; REVIEWER ACKNOWLEDGEMENT; THE DEVELOPMENT OF SEGMENT REPORTING IN JAPAN: ACHIEVING INTERNATIONAL HARMONIZATION THROUGH A PROCESS OF NATIONAL CONSENSUS; ABSTRACT; INTRODUCTION; LEGAL BACKGROUND TO SEGMENT REPORTING IN JAPAN; OPINIONS OF PREPARERS AND USERS OF SEGMENT REPORTS; CONSENSUS POLITICS, SEGMENT DISCLOSURE PRINCIPLES AND THE MOF RULING; CONCLUDING REMARKS; REFERENCES; APPENDIX; DISCRETIONARY CAPITALIZATION OF R & D: EVIDENCE ON THE USEFULNESS IN AN AUSTRALIAN AND CANADIAN CONTEXT. ABSTRACTINTRODUCTION; INSTITUTIONAL BACKGROUND; LITERATURE REVIEW; HYPOTHESIS DEVELOPMENT; EMPIRICAL MODEL; SAMPLE DATA, DESCRIPTIVE STATISTICS AND LOGISTIC REGRESSION ANALYSIS; EMPIRICAL RESULTS; EXTENSIONS; CONCLUSION; NOTES; ACKNOWLEDGMENTS; REFERENCES; LOBBYING OF THE INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE: THE CASE OF CONSTRUCTION CONTRACTS; ABSTRACT; INTRODUCTION; BACKGROUND AND LITERATURE REVIEW; HYPOTHESIS DEVELOPMENT; METHODOLOGY; RESULTS AND DISCUSSION; SUMMARY, DISCUSSION AND IMPLICATIONS; NOTES; ACKNOWLEDGMENTS; REFERENCES. THE POST-ISSUE PERFORMANCE OF INITIAL PUBLIC OFFERING FIRMS IN THE PEOPLE'S REPUBLIC OF CHINAABSTRACT; INTRODUCTION; INCENTIVES FOR EARNINGS MANAGEMENT; PRIOR STUDIES AND HYPOTHESIS; DATA AND METHODOLOGY; EMPIRICAL ANALYSIS; IMPACT OF MACROECONOMIC CONDITIONS ONPOST-IPO PERFORMANCE; CONCLUSION AND DISCUSSION; ACKNOWLEDGMENTS; NOTES; REFERENCES; CHARACTERISTICS OF EARNINGS VERSUS BOOK VALUE FIRMS IN THE TAIWAN STOCK EXCHANGE; ABSTRACT; INTRODUCTION; FIRM CHARACTERISTICS; DATA COLLECTION AND AVAILABILITY; CLASSIFICATION OF FIRMS; LOGIT ANALYSIS; VALIDATION; CONCLUSIONS; ACKNOWLEDGMENT; NOTES. THE PROBLEMATIC RELATIONSHIP BETWEEN AUDIT REPORTING AND AUDIT EXPECTATIONS: SOME EVIDENCE FROM HONG KONGABSTRACT; INTRODUCTION; RESEARCH METHODOLOGY; POPULATION AND SAMPLE SELECTION; DATA ANALYSIS; CONCLUSION, LIMITATIONS ANDAREAS FOR FUTURE STUDIES; ACKNOWLEDGMENTS; NOTE; REFERENCES; APPENDIX; DEVELOPMENT OF ACCOUNTING REGULATORY ENVIRONMENT IN CHINA: AN EMPIRICAL EVALUATION; ABSTRACT; INTRODUCTION; BACKGROUND OF STUDY; STUDY PROPOSITIONS; SAMPLES AND DATA; RESULTS AND ANALYSIS; DISCUSSION AND SUMMARY; ACKNOWLEDGMENTS; NOTES; REFERENCES