Developments in International Accounting - General Issues and Classification

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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
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Table of Contents

1 External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development 3
2 Cultural Relevance of Western Accounting Systems to Developing Countries 23
3 Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices 49
4 A Synthesis of Cultural Studies in Accounting 69
5 Legal Determinants of External Finance 99
6 Law and Finance 119
7 A Review of Research on the Relationship Between International Capital Markets and Financial Reporting by Multinational Firms 162
8 The Effect of International Institutional Factors on Properties of Accounting Earnings 195
9 International Variations in the Connections Between Tax and Financial Reporting 246
10 Towards a General Model of the Reasons for International Differences in Financial Reporting 262
11 The Very Idea of Classification in International Accounting 288
12 European Languages of Account 314
13 The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Contex 329
14 An Analysis of the International Development of the Equity Method 372
15 The Impact of Accounting Principles on Profits: The US versus Japan 405
16 A Comparative Analysis of the Impact of Accounting Differences on Profits and Return on Equity: Differences between Swedish Practice and US GAAP 422
17 The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States 458
18 International Differences in the Timeliness, Conservatism, and Classification of Earnings 481
19 Reducing the Burden of US GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality 516
20 Assessing 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 Standards 538
21 The Use of Foreign Accounting Data in UK Financial Institutions 575
22 International Variations in the Accounting and Tax Treatments of Goodwill and the Implications for Research 595
Name Index 613
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