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Large accounting firms' survey reveals emergence of "two standard" system in the European Union | 1 | |
Experimental judgments about related-party disclosures in China | 31 | |
International differences in research and development reporting practices : a French and Canadian comparison | 55 | |
Effects of corruption on earnings opacity internationally | 73 | |
Distributional properties and transformation of financial ratios : the impact of the accounting environment | 85 | |
Value relevance of operating income versus non-operating income in the Taiwan stock exchange | 103 | |
The impact of U.S. requirements for audit committees on the structure and membership of non-U.S. audit committees | 119 | |
Cultural differences in managers' propensity to create slack | 137 | |
Regulations on IPO pricing, earnings management and earnings forecasts during the reform of state enterprises in China | 175 | |
The usefulness of geographic segment disclosure for U.S.-based MNCs operating in emerging markets | 199 | |
Voluntary disclosures in an emerging capital market : some evidence from the Athens stock exchange | 227 |
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