Advances in International Accounting by J. Timothy Sale

By J. Timothy Sale

Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organizations, in addition to their influence at the schooling accountants around the world. Advances in foreign Accounting welcomes conventional and replacement methods, together with theoretical learn, empirical study, utilized examine, and cross-cultural reviews. Advances in foreign Accounting is now on hand on-line at ScienceDirect - full-text on-line of volumes 14 onwards.

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1998; Ruechhoff, 1987), it is reasonable to fear that problems of understanding and interpretation may develop among the relatively unsophisticated local users of the said reports. This paper helps to fill that gap in the international accounting literature by examining whether the adoption of the IAS as the national standards of Trinidad and Tobago was associated with an increase in the degree of uniformity of financial reporting practices among companies listed on the Trinidad and Tobago Stock Exchange (TTSE).

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Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity. Journal of Accounting Research, 38, 127–148. Belsley, D. , & Welsch, R. E. (1980). Regression diagnostics: Identifying influential data and sources of collinearity. New York, NY: Wiley. , & Weintrop, J. (1999). Both sides of corporate diversification: The value impacts of geographical and industrial diversification. Working paper. University of Pennsylvania, Philadelphia, PA.

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