Developments in International Accounting - General Issues and Classification Book

	Acknowledgements
	Introduction
1	External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development	3
2	Cultural Relevance of Western Accounting Systems to Developing Countries	23
3	Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices	49
4	A Synthesis of Cultural Studies in Accounting	69
5	Legal Determinants of External Finance	99
6	Law and Finance	119
7	A Review of Research on the Relationship Between International Capital Markets and Financial Reporting by Multinational Firms	162
8	The Effect of International Institutional Factors on Properties of Accounting Earnings	195
9	International Variations in the Connections Between Tax and Financial Reporting	246
10	Towards a General Model of the Reasons for International Differences in Financial Reporting	262
11	The Very Idea of Classification in International Accounting	288
12	European Languages of Account	314
13	The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Contex	329
14	An Analysis of the International Development of the Equity Method	372
15	The Impact of Accounting Principles on Profits: The US versus Japan	405
16	A Comparative Analysis of the Impact of Accounting Differences on Profits and Return on Equity: Differences between Swedish Practice and US GAAP	422
17	The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States	458
18	International Differences in the Timeliness, Conservatism, and Classification of Earnings	481
19	Reducing the Burden of US GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality	516
20	Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards	538
21	The Use of Foreign Accounting Data in UK Financial Institutions	575
22	International Variations in the Accounting and Tax Treatments of Goodwill and the Implications for Research	595
	Name Index	613