Advances in International Accounting, Vol. 19
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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.*Adopts an international perspective while addressing unique accounting issues*Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students
Large accounting firms' survey reveals emergence of "two standard" system in the European Union1Experimental judgments about related-party disclosures in China31International differences in research and development reporting practices : a French and Canadian comparison55Effects of corruption on earnings opacity internationally73Distributional properties and transformation of financial ratios : the impact of the accounting environment85Value relevance of operating income versus non-operating income in the Taiwan stock exchange103The impact of U.S. requirements for audit committees on the structure and membership of non-U.S. audit committees119Cultural differences in managers' propensity to create slack137Regulations on IPO pricing, earnings management and earnings forecasts during the reform of state enterprises in China175The usefulness of geographic segment disclosure for U.S.-based MNCs operating in emerging markets199Voluntary disclosures in an emerging capital market : some evidence from the Athens stock exchange227
