Country Studies in International Accounting Americas and the Far East Book

	Acknowledgements
	Introduction by the editor
1	Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries	3
2	Cultural Influence on Corporate and Governmental Involvement in Accounting Policy Determination in Japan	22
3	Australia's ASRB. A Case Study of Political Activity and Regulatory "Capture"	45
4	Outlining Regulatory Space: Agenda Issues and the FASB	63
5	Corporate Disclosure Regulation in Australia	90
6	Economic Reforms and Accounting Internationalization in The People's Republic of China	111
7	The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations	129
8	Voluntary Financial Disclosure by Mexican Corporations	138
9	A Comparative Analysis of US and Taiwanese Firms' Decisions to Issue Earnings Forecasts	147
10	Capital Market Effects of U.S.-Canada GAAP Differences	163
11.1	A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations	179
11.2	Discussion of "A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations"	214
12	The International Price Earnings Ratio Phenomenon: A Partial Explanation	225
13	Achieving Comparability of US and Japanese Financial Statement Data	245
14	A Comparison of Relations Between Security Market Prices, Returns and Accounting Measures in Japan and the United States	267
15	The Rationale Underlying the Functional Currency Choice	297
16	Management's Preferences for FASB Statement No. 52: Predictive Ability Results	307
17	Characteristics of Firms Electing Early Adoption of SFAS 52	316
18	Further Evidence on the Impact of SFAS 52 on Analysts' Earnings Forecasts	332
19.1	Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting	354
19.2	Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting"	395
19.3	Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting"	401
20	The Predictive Ability of Geographic Segment Disclosures	415
21	Geographic Area Disclosures and the Assessment of Foreign Investment Risk for Disclosure in Accounting Statement Notes	436
22	Systematic Risk and the Discretionary Disclosure of Geographical Segments: An Empirical Investigation of US Multinationals	452
	Name Index	479