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Advances in International Accounting J. Timothy Sale (University of Cincinnati, OH, U.S.A.)

Advances in International Accounting By J. Timothy Sale (University of Cincinnati, OH, U.S.A.)

Advances in International Accounting by J. Timothy Sale (University of Cincinnati, OH, U.S.A.)


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Summary

The range of issues dealt with in this volume includes the OECD's convention on combating bribery of foreign public officials in international business transactions. The content offers an international perspective on accounting.

Advances in International Accounting Summary

Advances in International Accounting: Volume 15 by J. Timothy Sale (University of Cincinnati, OH, U.S.A.)

This is a refereed, academic research annual that is devoted to publishing articles about advancements 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.

Table of Contents

List of contributors; Editorial board; Reviewer acknowledgment; Profitability, multinationality and the investment opportunity set; The transformation of China's health care system and accounting methods: current reforms and developments; Increasing earnings firms and their characteristics: evidence from the Taiwan stock market; An examination of international differences in adoption and theory development of activity-based costing; The IASC's search for legitimacy: an analysis of the IASC's Standing Interpretations Committee; The OECD convention on combating bribery of foreign public officials in international business transactions: a new tool to promote transparency in financial reporting; international differences in disclosure adequacy: empirical evidence from annual reports of French and Chinese listed firms (Yuan Ding); The role of international auditing in the improvement of international financial reporting (B. Needles et al.). The relationship between privatization, culture, adoption of international accounting standards, and accounting in Egypt; A New Zealand failure prediction model: development and international implications.

Additional information

NPB9780762309528
9780762309528
0762309520
Advances in International Accounting: Volume 15 by J. Timothy Sale (University of Cincinnati, OH, U.S.A.)
New
Hardback
Elsevier Science & Technology
2002-09-03
260
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
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