Country Studies in International Accounting: Americas and the Far East

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Editorial Reviews

Twenty-two articles are reprinted from journals such as Accounting, Organizations and Society, J. of Accounting and Public Policy, Accounting and Business Research, and International J. of Accounting. Arrangement is in sections on aspects of standard setting in certain countries; disclosure choices; comparisons with US GAAP; foreign currency translation by US multinationals; and geographic segment reporting by US multinationals. No index. Distributed by Ashgate. Annotation c. Book News, Inc., Portland, OR (
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Table of Contents

Introduction by the editor
1 Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries 3
2 Cultural Influence on Corporate and Governmental Involvement in Accounting Policy Determination in Japan 22
3 Australia's ASRB. A Case Study of Political Activity and Regulatory "Capture" 45
4 Outlining Regulatory Space: Agenda Issues and the FASB 63
5 Corporate Disclosure Regulation in Australia 90
6 Economic Reforms and Accounting Internationalization in The People's Republic of China 111
7 The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations 129
8 Voluntary Financial Disclosure by Mexican Corporations 138
9 A Comparative Analysis of US and Taiwanese Firms' Decisions to Issue Earnings Forecasts 147
10 Capital Market Effects of U.S.-Canada GAAP Differences 163
11.1 A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations 179
11.2 Discussion of "A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations" 214
12 The International Price Earnings Ratio Phenomenon: A Partial Explanation 225
13 Achieving Comparability of US and Japanese Financial Statement Data 245
14 A Comparison of Relations Between Security Market Prices, Returns and Accounting Measures in Japan and the United States 267
15 The Rationale Underlying the Functional Currency Choice 297
16 Management's Preferences for FASB Statement No. 52: Predictive Ability Results 307
17 Characteristics of Firms Electing Early Adoption of SFAS 52 316
18 Further Evidence on the Impact of SFAS 52 on Analysts' Earnings Forecasts 332
19.1 Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting 354
19.2 Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting" 395
19.3 Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting" 401
20 The Predictive Ability of Geographic Segment Disclosures 415
21 Geographic Area Disclosures and the Assessment of Foreign Investment Risk for Disclosure in Accounting Statement Notes 436
22 Systematic Risk and the Discretionary Disclosure of Geographical Segments: An Empirical Investigation of US Multinationals 452
Name Index 479
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