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Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale PDF

By J. Timothy Sale

ISBN-10: 0080549640

ISBN-13: 9780080549644

ISBN-10: 0762311274

ISBN-13: 9780762311279

Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment businesses, in addition to their influence at the schooling accountants world wide. Advances in foreign Accounting welcomes conventional and substitute methods, together with theoretical learn, empirical study, utilized study, and cross-cultural stories.

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Additional info for Advances in International Accounting, Volume 17 (Advances in International Accounting)

Example text

G. , 2000) have also studied the two because of this reason, particularly in the context of knowledge sharing. Information sharing in a market-based system is of seminal importance. S. can serve as a benchmark for a country with an extensive investment-market system (Radebaugh & Gray, 1997, p. 4 Culture Gray (1988) has proposed a framework that has spawned considerable research into the differences in accounting system development across nations. Primarily a function of culture, his accounting values consist of: professionalism (versus statutory control), the extent to which a nation’s accounting system allows for broad range of personal judgment versus rigid, legalistic control; uniformity (versus flexibility), the degree to which a system allows for handling idiosyncratic accounting events differentially; conservatism (versus optimism), the extent to which a system prefers a cautious approach to measurement to cope with the uncertainty of future events vs.

For example, Radebaugh and Gray (1997, p. 49) identify France as a primary example of countries with a tradition of code-based law. Code-based law specifies what people are not allowed to do and is indicative of a control-oriented society. As such, there is the presumption that the government collective possesses greater wisdom than the individual or Experimental Judgments about Related-party Disclosures in China 41 individual members of the judiciary. There is a need for instructing the people.

And Yunwei Tang ABSTRACT Over the past quarter century China has moved from a state-controlled economy to one that relies increasingly on market-based financing. The development of accounting principles and regulation has escalated since the trading of shares began in 1990 (Lin & Feng, 2001). Some descriptive studies portray the extent to which published financial statements comply with readily observable disclosure requirements (Xiao, 1999). However, there is little evidence about how disclosure judgments are made.

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Advances in International Accounting, Volume 17 (Advances in International Accounting) by J. Timothy Sale

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