Developments in International Accounting - General Issues and Classification

Developments in International Accounting - General Issues and Classification

by Christopher W. Nobes
     
 

ISBN-10: 1843760983

ISBN-13: 9781843760986

Pub. Date: 04/04/2004

Publisher: Elgar, Edward Publishing, Inc.

Drawn from journals such as Abacus and the Journal of Accounting Literature, and spanning the period 1993-2000, these 22 papers focus on issues of classification, the measurement and consequences of international accounting diversity, and other basic topics. Among the fundamental issues discussed are language issues, secrecy, finance and tax law, and the…  See more details below

Overview

Drawn from journals such as Abacus and the Journal of Accounting Literature, and spanning the period 1993-2000, these 22 papers focus on issues of classification, the measurement and consequences of international accounting diversity, and other basic topics. Among the fundamental issues discussed are language issues, secrecy, finance and tax law, and the relationship between financing systems and reporting systems. The articles appear here as facsimiles of the originals, preserving the journals' pagination and typeface. Only names appear in the index. This is a revised edition of the 1996 work titled International Accounting; General Issues and Classification. Annotation ©2004 Book News, Inc., Portland, OR

Product Details

ISBN-13:
9781843760986
Publisher:
Elgar, Edward Publishing, Inc.
Publication date:
04/04/2004
Series:
New Library of International Accounting
Pages:
640
Product dimensions:
6.88(w) x 9.50(h) x (d)

Table of Contents

Acknowledgements
Introduction
1External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development3
2Cultural Relevance of Western Accounting Systems to Developing Countries23
3Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices49
4A Synthesis of Cultural Studies in Accounting69
5Legal Determinants of External Finance99
6Law and Finance119
7A Review of Research on the Relationship Between International Capital Markets and Financial Reporting by Multinational Firms162
8The Effect of International Institutional Factors on Properties of Accounting Earnings195
9International Variations in the Connections Between Tax and Financial Reporting246
10Towards a General Model of the Reasons for International Differences in Financial Reporting262
11The Very Idea of Classification in International Accounting288
12European Languages of Account314
13The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Contex329
14An Analysis of the International Development of the Equity Method372
15The Impact of Accounting Principles on Profits: The US versus Japan405
16A Comparative Analysis of the Impact of Accounting Differences on Profits and Return on Equity: Differences between Swedish Practice and US GAAP422
17The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States458
18International Differences in the Timeliness, Conservatism, and Classification of Earnings481
19Reducing the Burden of US GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality516
20Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards538
21The Use of Foreign Accounting Data in UK Financial Institutions575
22International Variations in the Accounting and Tax Treatments of Goodwill and the Implications for Research595
Name Index613

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