Advances in International Accounting

by J. Timothy Sale
Advances in International Accounting
Author: J. Timothy Sale
Publisher: Elsevier
Total Pages: 307
Release: 2007-08-13
Genre: Business & Economics
ISBN: 0762313994
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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. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.

Advances in International Accounting

by Kenneth S Most
Advances in International Accounting
Author: Kenneth S Most
Publisher: Elsevier
Total Pages: 394
Release: 1994
Genre: Science
ISBN: 9781559385992
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This sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting.

International Perspectives on Accounting and Corporate Behavior

by Kunio Ito
International Perspectives on Accounting and Corporate Behavior
Author: Kunio Ito
Publisher: Springer
Total Pages: 337
Release: 2014-07-08
Genre: Business & Economics
ISBN: 4431547924
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Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.

Bridging the GAAP

by Zvi Wiener
Bridging the GAAP
Author: Zvi Wiener
Publisher: World Scientific
Total Pages: 305
Release: 2012
Genre: Business & Economics
ISBN: 981435001X
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Bridging the GAAP: Recent Advances in Finance and Accounting lies at the intersection of the two disciplines. The readings in this volume bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and by providing interesting points of view regarding their interface. Most of the chapters concentrate on the topic of fair value accounting and on the extent to which accounting numbers mirror the financial situation of the firm. This book combines new developments in the areas of theoretical and empirical finance and accounting, and emphasizes the convergence of these two disciplines to better serve researchers, investors and the general public. The papers contained in this volume will help scholars, practitioners and investors better understand the similarities and differences between these two important fields of study.

International Financial Reporting Standards Implementation

by Mohammad Nurunnabi
International Financial Reporting Standards Implementation
Author: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
Total Pages: 440
Release: 2021-08-23
Genre: Business & Economics
ISBN: 1801174407
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Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.

International Accounting

by Timothy S. Doupnik
International Accounting
Author: Timothy S. Doupnik
Publisher:
Total Pages: 780
Release: 2014-05-16
Genre: Accounting
ISBN: 9781259252112
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International Accounting can be viewed in terms of accounting issues uniquely confronted by companies involved in international business. It also can be viewed more broadly as the study of how accounting is practiced in each and every country around the world, learning about and comparing the differences in various accounting methods. This is unique in its content and is up-to-date with relevant material integrated throughout the textbook. In its first year, this text captured approximately 30 percent of the market.

Global Challenges in Public Finance and International Relations

by ?ahin Duran, Deniz
Global Challenges in Public Finance and International Relations
Author: ?ahin Duran, Deniz
Publisher: IGI Global
Total Pages: 326
Release: 2019-03-29
Genre: Business & Economics
ISBN: 1522575650
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Although the concept of international public goods has been established, new international public needs arise by the day. For example, while there are many taxation problems and debates that have not yet been resolved internationally, many new tax-related problems like international transfer pricing, taxation of virtual profits, and taxation of electronic commerce are being added. These issues require studies that will discuss a new agenda and propose solutions for these dilemmas and problems. Global Challenges in Public Finance and International Relations provides an innovative and systematic examination of the present international financial events and institutions, international financial relations, and fiscal difficulties and dilemmas in order to discuss solutions for potential problems in the postmodern world. Highlighting topics such as international aid, public debt, and corporate governance, this publication is designed for executives, academicians, researchers, and students of public finance.

ISE International Accounting

by Timothy S. Doupnik
ISE International Accounting
Author: Timothy S. Doupnik
Publisher:
Total Pages: 522
Release: 2019-03-29
Genre: International business enterprises
ISBN: 9781260547986
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The Fifth Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.