Developments in International Accounting – General Issues and Classification

Edited by Christopher W. Nobes, Royal Holloway, University of London, UK

'The Library, of which this volume forms part, is in my opinion an essential resource for researchers and university libraries. It provides postgraduate students, doctoral students, accounting researchers and academics with representative papers regarding the development of international accounting research during the last 10 years. . . In my view this is the first in a series of books, which will prove to be a fundamental work of reference for international accounting and essential reading for all interested parties.'

• Contents:AcknowledgementsIntroduction Christopher W. NobesPART IINTRODUCTORY ISSUES, INCLUDING CLASSIFICATION 1. Timothy S. Doupnik and Stephen B. Salter (1995), ‘External Environment, Culture, and Accounting Practice: A Preliminary Test of A General Model of International Accounting Development’2. Nabil Baydoun and Roger Willett (1995), ‘Cultural Relevance of Western Accounting Systems to Developing Countries’3. Marilyn Taylor Zarzeski (1996), ‘Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices’4. Shalin Chanchani and Alan MacGregor (1999), ‘A Synthesis of Cultural Studies in Accounting’5. Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert W. Vishny (1997), ‘Legal Determinants of External Finance’6. Rafael La Porta, Florencio Lopez-de-Silanes, Andrei Shleifer and Robert W. Vishny (1998), ‘Law and Finance’7. Shahrokh M. Saudagaran and Gary K. Meek (1997), ‘A Review of Research on the Relationship Between International Capital Markets and Financial Reporting by Multinational Firms’8. Ray Ball, S.P. Kothari and Ashok Robin (2000), ‘The Effect of International Institutional Factors on Properties of Accounting Earnings’9. Margaret Lamb, Christopher Nobes and Alan Roberts (1998), ‘International Variations in the Connections Between Tax and Financial Reporting’10. Christopher Nobes (1998), ‘Towards a General Model of the Reasons for International Differences in Financial Reporting’11. Alan Roberts (1995), ‘The Very Idea of Classification in International Accounting’12. R.H. Parker (2001), ‘European Languages of Account’13. John Craner, Danuta Krzywda, Jiri Novotny and Marek Schroeder (2000), ‘The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context’14. Christopher Nobes (2002), ‘An Analysis of the International Development of the Equity Method’PART IITHE MEASUREMENT AND EFFECTS OF DIVERSITY 15. T.E. Cooke (1993), ‘The Impact of Accounting Principles on Profits: The US versus Japan’16. Niclas Hellman (1993), ‘A Comparative Analysis of the Impact of Accounting Differences on Profits and Return on Equity: Differences between Swedish Practice and US GAAP’17. Julie Norton (1995), ‘The Impact of Financial Accounting Practices on the Measurement of Profit and Equity: Australia Versus the United States’18. Peter F. Pope and Martin Walker (1999), ‘International Differences in the Timeliness, Conservatism, and Classification of Earnings’19. Carol A. Adams, Pauline Weetman, Edward A.E. Jones and Sidney J. Gray (1999), ‘Reducing the Burden of US GAAP Reconciliations by Foreign Companies Listed in the United States: The Key Question of Materiality’20. Donna L. Street, Nancy B. Nichols and Sidney J. Gray (2000), ‘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’21. Samantha Miles and Christopher Nobes (1998), ‘The Use of Foreign Accounting Data in UK Financial Institutions’22. Christopher Nobes and Julie Norton (1996), ‘International Variations in the Accounting and Tax Treatments of Goodwill and the Implications for Research’Name Index