International Accounting: General Issues and Classification

International Accounting: General Issues and Classification

by Christopher W. Nobes
     
 

ISBN-10: 1858981484

ISBN-13: 9781858981482

Pub. Date: 01/28/1996

Publisher: Elgar, Edward Publishing, Inc.

Product Details

ISBN-13:
9781858981482
Publisher:
Elgar, Edward Publishing, Inc.
Publication date:
01/28/1996
Series:
Library of International Accounting
Pages:
384
Product dimensions:
6.69(w) x 9.45(h) x (d)

Table of Contents

Acknowledgements
Introduction by the editor
1Some International Aspects of Accounting3
2The Evolution of Accounting in Developing Countries11
3Accounting Practices in Developing Countries: Colonialism's Legacy of Inappropriate Technologies27
4Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally47
5Importing and Exporting Accounting: The British Experience62
6Frameworks for International Comparative Financial Accounting85
7Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis143
8The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence162
9Behavioral Effects of International Accounting Diversity175
10A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands188
11Merger Premia and National Differences in Accounting for Goodwill205
12Effects of Alternative Goodwill Treatments on Merger Premia: Further Empirical Evidence227
13An Empirical Analysis of International Accounting Principles247
14The Impact of Disclosure and Measurement Practices on International Accounting Classifications260
15An Empirical Analysis of International Accounting Principles: A Comment285
16A Judgemental International Classification of Financial Reporting Practices288
17Standardization in Accounting Practices: A Comparative International Study307
18Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study323
19Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Comment338
20Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Reply341
21An Empirical Test of a Judgmental International Classification of Financial Reporting Practices345
Name Index365

Read More

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >