International Accounting: General Issues and Classification

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Editorial Reviews

Begins a series of volumes collecting important papers in the discipline of international accounting, taken to cover financial reporting matters but not the various areas of management accounting or auditing which have international aspects. In general, there is a preference for recent works, although older seminal papers are included. Volume 1 introduces the subject for the entire series. The 21 papers are organized in three parts: introductory issues; the measurement and effects of diversity; and classification. Indexed by name only. Annotation c. Book News, Inc., Portland, OR (
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Table of Contents

Introduction by the editor
1 Some International Aspects of Accounting 3
2 The Evolution of Accounting in Developing Countries 11
3 Accounting Practices in Developing Countries: Colonialism's Legacy of Inappropriate Technologies 27
4 Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 47
5 Importing and Exporting Accounting: The British Experience 62
6 Frameworks for International Comparative Financial Accounting 85
7 Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis 143
8 The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence 162
9 Behavioral Effects of International Accounting Diversity 175
10 A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands 188
11 Merger Premia and National Differences in Accounting for Goodwill 205
12 Effects of Alternative Goodwill Treatments on Merger Premia: Further Empirical Evidence 227
13 An Empirical Analysis of International Accounting Principles 247
14 The Impact of Disclosure and Measurement Practices on International Accounting Classifications 260
15 An Empirical Analysis of International Accounting Principles: A Comment 285
16 A Judgemental International Classification of Financial Reporting Practices 288
17 Standardization in Accounting Practices: A Comparative International Study 307
18 Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study 323
19 Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Comment 338
20 Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Reply 341
21 An Empirical Test of a Judgmental International Classification of Financial Reporting Practices 345
Name Index 365
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