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International Accounting: General Issues and Classification Book

International Accounting: General Issues and Classification
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International Accounting: General Issues and Classification, , International Accounting: General Issues and Classification
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  • International Accounting: General Issues and Classification
  • Written by author Christopher W. Nobes
  • Published by Elgar, Edward Publishing, Inc., January 1996
Buy Digital  USD$266.67

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Acknowledgements
Introduction by the editor
1Some International Aspects of Accounting3
2The Evolution of Accounting in Developing Countries11
3Accounting Practices in Developing Countries: Colonialism's Legacy of Inappropriate Technologies27
4Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally47
5Importing and Exporting Accounting: The British Experience62
6Frameworks for International Comparative Financial Accounting85
7Analyzing Foreign Financial Statements: The Use and Misuse of International Ratio Analysis143
8The Impact of International Accounting Differences from a Security-Analysis Perspective: Some European Evidence162
9Behavioral Effects of International Accounting Diversity175
10A Comparative International Analysis of the Impact of Accounting Principles on Profits: The USA versus the UK, Sweden and The Netherlands188
11Merger Premia and National Differences in Accounting for Goodwill205
12Effects of Alternative Goodwill Treatments on Merger Premia: Further Empirical Evidence227
13An Empirical Analysis of International Accounting Principles247
14The Impact of Disclosure and Measurement Practices on International Accounting Classifications260
15An Empirical Analysis of International Accounting Principles: A Comment285
16A Judgemental International Classification of Financial Reporting Practices288
17Standardization in Accounting Practices: A Comparative International Study307
18Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study323
19Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Comment338
20Classification of Accounting Systems using Competencies as a Discriminating Variable: A Great Britain-United States Study: A Reply341
21An Empirical Test of a Judgmental International Classification of Financial Reporting Practices345
Name Index365


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