International Accounting: General Issues and Classification
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AcknowledgementsIntroduction by the editor1Some International Aspects of Accounting32The Evolution of Accounting in Developing Countries113Accounting Practices in Developing Countries: Colonialism's Legacy of Inappropriate Technologies274Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally475Importing and Exporting Accounting: The British Experience626Frameworks for International Comparative Financial Accounting857Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis1438The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence1629Behavioral Effects of International Accounting Diversity17510A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands18811Merger Premia and National Differences in Accounting for Goodwill20512Effects of Alternative Goodwill Treatments on Merger Premia: Further Empirical Evidence22713An Empirical Analysis of International Accounting Principles24714The Impact of Disclosure and Measurement Practices on International Accounting Classifications26015An Empirical Analysis of International Accounting Principles: A Comment28516A Judgemental International Classification of Financial Reporting Practices28817Standardization in Accounting Practices: A Comparative International Study30718Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study32319Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Comment33820Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Reply34121An Empirical Test of a Judgmental International Classification of Financial Reporting Practices345Name Index365
\ BooknewsBegins 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 (booknews.com)\ \
