The International Journal of Accounting

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Series handle: repec:eee:accoun

2008, Volume 43, Issue 3

• 219-245 The effect of globalization and legal environment on voluntary disclosure
  by Webb, Kimberley A. & Cahan, Steven F. & Sun, Jerry [Downloadable! (restricted)]
• 246-267 Capitalization of R&D costs and earnings management: Evidence from Italian listed companies
  by Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa [Downloadable! (restricted)]
• 268-292 The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance
  by Jermias, Johnny & Setiawan, Trisnawati [Downloadable! (restricted)]
• 293-320 R&D and performance persistence: Evidence from the United Kingdom
  by Anagnostopoulou, Seraina C. & Levis, Mario [Downloadable! (restricted)]
• 322-324 Suzanne Benn and Dexter Dunphy, Editors, Corporate Governance and Sustainability: Challenges for Theory and Practice, Routledge, Abingdon, UK, New York, USA (2007) xvii + 259 pages, £21.95, $39.95, [euro]29.54, ISBN 13:978-0-415-38063-8, 10:0-415-38063-4.
  by Simpson, W. Gary [Downloadable! (restricted)]
• 325-328 Globalization of Accounting Standards, Jayne M. Godfrey and Keryn Chalmers (Eds.), Monash Studies in Global Movements, Monash University, Edward Elgar, Cheltenham, UK (2007), xvi + 309 pages, £69.95, US$125.00, ISBN: 978-1-84542-852-5
  by Jermakowicz, Eva K. [Downloadable! (restricted)]
• 328-330 Zabihollah Rezaee , Corporate Governance Post Sarbanes-Oxley, Regulations, Requirements, and Integrated Processes, John Wiley & Sons, Inc., Hoboken, New Jersey, USA (2007) ISBN 978-0-471-72318-9 xvi + 544 pages, $85.00, £34.99, [euro]68.00
  by Guan, Liming [Downloadable! (restricted)]
• 331-335 Zahirul Hoque, Editor, Methodological Issues in Accounting Research: Theories and Methods,, Spiramus Press, London (UK) (2006) xix + 537 pages, £25.00, [euro]38.00, $45.00, ISBN: 1-904905-13-7 (paperback)
  by Chen, Shimin [Downloadable! (restricted)]
• 335-337 Jeff Madura and Roland Fox , International Financial Management, Thomson Learning, London (UK) (2007) ISBN 978-1-84480-360-6 xxii + 758 pages, £39.99, [euro]60.57
  by Adam-Müller, Axel F.A. [Downloadable! (restricted)]

• 99-113 The impact of the Multi-jurisdiction Disclosure System on audit fees of cross-listed Canadian firms
  by Callaghan, Joseph H. & Parkash, Mohinder & Singhal, Rajeev [Downloadable! (restricted)]
• 114-138 Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn
  by Ahmed, Kamran & Godfrey, Jayne M. & Saleh, Norman M. [Downloadable! (restricted)]
• 139-169 Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
  by Sami, Heibatollah & Zhou, Haiyan [Downloadable! (restricted)]
• 170-177 Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China"
  by Haw, In-Mu [Downloadable! (restricted)]
• 178-183 Reply to discussant comments on "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China"
  by Sami, Heibatollah & Zhou, Haiyan [Downloadable! (restricted)]
• 184-206 Incentives for risk reporting -- A discretionary disclosure and cheap talk approach
  by Dobler, Michael [Downloadable! (restricted)]
• 208-211 Kees Camfferman and Stephen A. Zeff, Editors, Financial reporting and global capital markets -- A history of the International Accounting Standards Committee, 1973-2000, Oxford University Press, Oxford, UK (2007) xxiii + 676 pages, £75.00, $140.00, [euro]107.45, ISBN: 978-0-19-929629-3
  by Evans, Lisa [Downloadable! (restricted)]
• 211-213 Joseph F. Hair, Arthur H. Money, Mike Page and Phillip Samouel, Editors, Research Methods for Business, John Wiley & Sons, West Sussex, England (2007) 448 pages, £31.99, [euro]48.00, $66.41, ISBN: 978-0-470-03404-0
  by Grandzol, John R. [Downloadable! (restricted)]
• 214-216 Vivien Beattie, Stella Fearnley and Richard Brandt Palgrave , Behind closed doors -- What company audit is really about (2001) xxii + 309 pages, US$105.00, £75.00, ISBN 0-333-74784-4
  by Sundgren, Stefan [Downloadable! (restricted)]

• 1-27 Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia
  by Siregar, Sylvia Veronica & Utama, Sidharta [Downloadable! (restricted)]
• 28-44 Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis
  by Mangena, Musa & Chamisa, Eddie [Downloadable! (restricted)]
• 45-65 Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region
  by Olson, Dennis & Zoubi, Taisier A. [Downloadable! (restricted)]
• 66-86 Development of accounting in Iran
  by Mashayekhi, Bita & Mashayekh, Shahnaz [Downloadable! (restricted)]
• 88-91 Yadong Luo , Global Dimensions of Corporate Governance (Paperback Edition), Blackwell Publishing, Malden, MA, USA (2007) (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, [euro]34.50, US $44.95), ISBN-13: 978-1-4051-3707-2
  by Kang, Helen [Downloadable! (restricted)]
• 91-93 Comments by Paul Rosenfield on a Review by Professor George J. Benston in The International Journal of Accounting (42 [2007] 216-219) of Rosenfield's book Contemporary issues in financial reporting: A user-oriented approach
  by Rosenfield, Paul [Downloadable! (restricted)]
• 93-95 Response by George J. Benston to comments by Paul Rosenfield on a review of Contemporary issues in financial reporting: A user-oriented approach published in the International Journal of Accounting (42 [2007] 216-219)
  by Benston, George J. [Downloadable! (restricted)]
• 95-96 Thomas A. Lee , Financial Reporting and Corporate Governance, John Wiley and Sons, Chichester, England (2006) xxi+ 286 pages, GBP 29.00, ISBN 10: 0-470-02681-2
  by Dumontier, Pascal [Downloadable! (restricted)]

• 341-379 Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
  by Christensen, Hans B. & Lee, Edward & Walker, Martin [Downloadable! (restricted)]
• 380-395 Accounting information and the valuation of Seasoned Equity Offerings (SEOs)
  by Siougle, Georgia [Downloadable! (restricted)]
• 396-415 A productivity growth accounting approach to the ranking of developing and developed nations
  by Raab, Raymond L. & Feroz, Ehsan Habib [Downloadable! (restricted)]
• 416-442 Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants
  by Rahman, Asheq Razaur & Tay, Teck Meng & Ong, Beng Teck & Cai, Shiyun [Downloadable! (restricted)]
• 444-447 George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer, Worldwide Financial Reporting, The Development and Future of Accounting Standards , Oxford University Press, New York (2006) vi + 326 pages, US$ 45.00, [pound sign] 26.99, [euro] 42,81, ISBN: 13 978-0-19-530583-8, ISBN: 0-19-530583-3
  by Eierle, Brigitte [Downloadable! (restricted)]
• 447-450 Jill Solomon, Corporate governance and accountability (2nd ed.), John Wiley & Sons, Chichester, UK (2007) xvi + 386 pages, [pound sign] 30.99, [euro]48.11, $65.00, ISBN 0-470-03451-3
  by Edwards, Jonathan [Downloadable! (restricted)]
• 450-453 Stephen H. Penman, Financial statement analysis and security valuation (3rd ed), McGraw-Hill/Irwin, International edition (2007) xxix + 776 pages, [pound sign]44.99, ISBN-10: 007-125432-3
  by Wagner, Niklas [Downloadable! (restricted)]

• 221-236 Accounting-based regulation in emerging markets: The case of China's seasoned-equity offerings
  by Chen, Kevin C.W. & Wang, Jiwei [Downloadable! (restricted)]
• 237-271 Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst
  by Orens, Raf & Lybaert, Nadine [Downloadable! (restricted)]
• 272-304 Trends in research on international accounting harmonization
  by Baker, C. Richard & Barbu, Elena M. [Downloadable! (restricted)]
• 305-328 Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case
  by Arnedo, Laura & Lizarraga, Fermin & Sanchez, Santiago [Downloadable! (restricted)]
• 330-333 Boris Blumberg, Donald R. Cooper and Pamela S. Schindler, Business Research Methods, McGraw-Hill, Maidenhead, UK (2005) xv+ 596 pages+ CD with 281 pages, [pound sign]34.00, [pound sign]54.19, ISBN-10: 007710742X
  by Moizer, Peter [Downloadable! (restricted)]
• 333-335 Adrian Davies, Best Practice in Corporate Governance: Building Reputation and Sustainable Success, Gower Publishing Limited, Aldershot, Hants, England (2006) xiv+ 165 pages, [pound sign]55.00, US$99.95, [pound sign]81.54, ISBN: 0 566 08566 6
  by Missonier-Piera, Franck [Downloadable! (restricted)]
• 335-337 Book review
  by B. Citron, David [Downloadable! (restricted)]
• 337-340 Lee Radebaugh, Sidney J. Gray and Ervin L. Black, International Accounting and Multinational Enterprises (6th edition), John Wiley & Sons, Hoboken, NJ, USA (2006) xiv + 506 pages, US $123.95, [pound sign]86.50, [euro]123.50, ISBN-13: 978-0-471-65269-4, ISBN-10: 0-471-65269-5
  by Ding, Yuan [Downloadable! (restricted)]

• 123-142 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
  by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen [Downloadable! (restricted)]
• 143-147 Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study"
  by Hope, Ole-Kristian [Downloadable! (restricted)]
• 148-152 Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
  by Van der Meulen, Sofie & Gaeremynck, Ann & Willekens, Marleen [Downloadable! (restricted)]
• 153-170 Stock performance and the mispricing of accruals
  by Jiang, Guohua [Downloadable! (restricted)]
• 171-185 An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs
  by Wu, Junjie & Boateng, Agyenim & Drury, Colin [Downloadable! (restricted)]
• 186-205 Motives for fixed-asset revaluation: An empirical analysis with Swiss data
  by Missonier-Piera, Franck [Downloadable! (restricted)]
• 206-209 A discussion on "Motives for fixed-asset revaluation: An empirical analysis with Swiss data"
  by Vafeas, Nikos [Downloadable! (restricted)]
• 210-212 Reply to discussion of "Motives for fixed asset revaluation: An empirical analysis with Swiss data"
  by Missonier-Piera, Franck [Downloadable! (restricted)]
• 214-219 Paul Rosenfield, Contemporary issues in financial reporting: A user-oriented approach, Routledge, Abigdon/New York (2006) xxiv+ 561 pages, $160, [pound sign]90.00, ISBN 10: 0-415-70206-2 (hbk)
  by Benston, George J. [Downloadable! (restricted)]

• 1-24 Market competitiveness and Big 5 pricing: Evidence from China's binary market
  by Chen, Charles J.P. & Su, Xijia & Wu, Xi [Downloadable! (restricted)]
• 25-56 Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
  by Lopes, Patricia Teixeira & Rodrigues, Lucia Lima [Downloadable! (restricted)]
• 57-81 The use of intellectual capital information in investment decisions: An empirical study using analyst reports
  by Garcia-Meca, Emma & Martinez, Isabel [Downloadable! (restricted)]
• 82-110 The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan
  by Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul [Downloadable! (restricted)]
• 112-113 Book Review: Accounting, accountants and accountability: Poststructuralist positions
  by Napier, Christopher J. [Downloadable! (restricted)]
• 113-116 Book review: Applying international accounting standards
  by Tarca, Ann [Downloadable! (restricted)]
• 116-118 Book review: Financial accounting theory
  by Vander Bauwhede, Heidi [Downloadable! (restricted)]
• 119-121 Book review: Auditing & Assurance Services International Edition
  by Krishnan, Jagan [Downloadable! (restricted)]

• 327-357 Earnings attributes and investor-protection: International evidence
  by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep [Downloadable! (restricted)]
• 358-368 Discussion of earnings attributes and investor protection: International evidence
  by Razaur Rahman, Asheq [Downloadable! (restricted)]
• 369-372 Reply to discussion of "Earnings attributes and investor protection: International evidence"
  by Boonlert-U-Thai, Kriengkrai & Meek, Gary K. & Nabar, Sandeep [Downloadable! (restricted)]
• 373-386 An analysis of the factors affecting the adoption of international accounting standards by developing countries
  by Zeghal, Daniel & Mhedhbi, Karim [Downloadable! (restricted)]
• 387-405 The value relevance of dirty surplus accounting flows in The Netherlands
  by Wang, Yue & Buijink, Willem & Eken, Rob [Downloadable! (restricted)]
• 406-435 A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases
  by Othman, Hakim Ben & Zeghal, Daniel [Downloadable! (restricted)]
• 437-440 R.A. Rayman, Accounting standards: True or false?, Routledge (2006) ISBN 0-415-37780-3 230 pages, [UK pound]19.99, $35.82
  by Cooke, Terry [Downloadable! (restricted)]
• 440-445 Ronald F. Duska and Brenda Duska, Accounting ethics, Blackwell Publishing, Malden, Massachusetts, USA (2003) ISBN 0-631-21651-0 li + +277 pages, [UK pound]21.99, $34.95 (pbk)
  by Gaa, James C. [Downloadable! (restricted)]
• 445-447 Benny K.B. Kwok, Accounting irregularities in financial statements: A definitive guide for litigators, auditors and fraud investigators, Gower Publishing Limited, Aldershot, Hampshire, England (2005) ISBN 0-566-08621 2 xix+209 pages, [UK pound]75.00, US$144.95
  by Schneider, Arnold [Downloadable! (restricted)]

• 209-236 The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs
  by Cormier, Denis & Martinez, Isabelle [Downloadable! (restricted)]
• 237-261 The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas
  by Doupnik, Timothy S. & Riccio, Edson Luiz [Downloadable! (restricted)]
• 262-289 Board composition, regulatory regime and voluntary disclosure
  by Cheng, Eugene C.M. & Courtenay, Stephen M. [Downloadable! (restricted)]
• 290-292 Board composition, regulatory regime, and voluntary disclosure
  by Chen, Kevin C.W. [Downloadable! (restricted)]
• 293-294 Response to discussion of "board composition, regulatory regime and voluntary disclosure"
  by Cheng, Eugene C.M. & Courtenay, Stephen M. [Downloadable! (restricted)]
• 295-314 Investigating the effect of board independence on performance across different strategies
  by Gani, Lindawati & Jermias, Johnny [Downloadable! (restricted)]
• 316-319 Book review: Handbook of management accounting
  by Sulaiman, Suzana [Downloadable! (restricted)]
• 319-321 Corporate finance--Theory and practice
  by Degeorge, Francois [Downloadable! (restricted)]
• 321-325 Ethics, governance and accountability: A professional perspective
  by Piot, Charles [Downloadable! (restricted)]

• 119-140 Leadership structure and the value of debt contracts: Evidence from the Canadian market
  by Mathieu, Robert & Robb, Sean & Zhang, Ping [Downloadable! (restricted)]
• 141-162 Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico
  by Prather-Kinsey, Jenice [Downloadable! (restricted)]
• 163-175 The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework
  by Lin, Kenny Z. [Downloadable! (restricted)]
• 176-197 Ownership, board structure, and performance in continental Europe
  by Krivogorsky, Victoria [Downloadable! (restricted)]
• 199-202 Book review: Accounting, the social and the political: Classics, contemporary and beyond
  by Van der Stede, Wim A. [Downloadable! (restricted)]
• 202-205 Controlling strategy: Management, accounting and performance measurement
  by Neves, Joao C. [Downloadable! (restricted)]
• 205-207 Malcom Smith, Performance Measurement and Management. A Strategic Approach to Management Accounting, Sage Publications, London (2005) 302 pages, [UK pound]24.99, ISBN 1-4129-0763-2; ISBN 1-4129-0764-0 (pbk)
  by Riccaboni, Angelo [Downloadable! (restricted)]

• 1-21 Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory
  by Astami, Emita W. & Tower, Greg [Downloadable! (restricted)]
• 22-40 The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings
  by Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin [Downloadable! (restricted)]
• 41-47 Discussion of the effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings
  by Vander Bauwhede, Heidi [Downloadable! (restricted)]
• 48-50 Response to discussion of "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings"
  by Davis-Friday, Paquita Y. & Eng, Li Li & Liu, Chao-Shin [Downloadable! (restricted)]
• 51-74 Further evidence on analyst and investor misweighting of prior period cash flows and accruals
  by Ahmed, Anwer S. & Nainar, S.M. Khalid & Zhang, X. Frank [Downloadable! (restricted)]
• 75-103 International lease-accounting reform and economic consequences: The views of U.K. users and preparers
  by Beattie, Vivien & Goodacre, Alan & Thomson, Sarah Jane [Downloadable! (restricted)]
• 105-109 R. Wearing, Cases in corporate governance, SAGE Publication, London (2005) ISBN 1-4129-0877-9 xii+162 pp., US$ 31.95 (pbk)
  by Maurer, Virginia G. [Downloadable! (restricted)]
• 109-112 Hugh Coombs, David Hobbs and Ellis Jenkins, Management accounting, principles and applications, Sage Publications, London (2005) xii+347 pp., [UK pound]26.99, ISBN 1-85396-383-6 (pbk)
  by Alcouffe, Simon [Downloadable! (restricted)]
• 113-114 Thomas R. Robinson, Paul Munter and Julia Grant, Financial statement analysis: A global perspective, Pearson/Prentice Hall (2004) ISBN 0-13-122696-7 (International edition, 793 pages, $145.60)
  by O'Hanlon, John [Downloadable! (restricted)]
• 114-116 Hennie Van Greuning, International financial reporting standards -- A practical guide (2nd edition), The World Bank, Washington (USA) (2005) ISBN 0-8213-5910-X x+297 p, US$30.00
  by Raffournier, Bernard [Downloadable! (restricted)]

• 303-323 Audit effort and fees under concentrated client ownership: Evidence from four international audit firms
  by Niemi, Lasse [Downloadable! (restricted)]
• 325-350 Why do national GAAP differ from IAS? The role of culture
  by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve [Downloadable! (restricted)]
• 351-358 Discussion of "Why do national GAAP differ from IAS? The role of culture"
  by Papadaki, Afroditi [Downloadable! (restricted)]
• 359-362 Reply to discussion of "Why do national GAAP differ from IAS? The role of culture"
  by Ding, Yuan & Jeanjean, Thomas & Stolowy, Herve [Downloadable! (restricted)]
• 363-389 Differences in the valuation of earnings and book value: Regulation effects or industry effects?
  by Ballas, Apostolos A. & Hevas, Dimosthenis L. [Downloadable! (restricted)]
• 391-393 Commentary on differences in the valuation of earnings and book value: Regulation effects or industry effects?
  by Walker, Martin [Downloadable! (restricted)]
• 395-397 Response to commentary on "Differences in the valuation of earnings and book value: Regulation effects or industry effects?"
  by Ballas, Apostolos & Hevas, Dimosthenis L. [Downloadable! (restricted)]
• 399-422 Corporate mandatory disclosure practices in Bangladesh
  by Akhtaruddin, M. [Downloadable! (restricted)]
• 425-428 Corporate governance: Accountability, enterprise and international comparisons, 2005
  by Brennan, Niamh [Downloadable! (restricted)]
• 428-432 D.R. Myddelton, Unshackling accountants, the Institute of Economic Affairs (IEA) (2004) ISBN 0 255 36559-4 194 pages, [UK pound]12.50
  by O'Dwyer, Brendan [Downloadable! (restricted)]

• 215-232 Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries
  by Freedman, Martin & Jaggi, Bikki [Downloadable! (restricted)]
• 233-248 The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea
  by Jeong, Seok Woo & Jung, Kyueon & Lee, Suk-Jun [Downloadable! (restricted)]
• 249-278 Firm-specific determinants of continuous corporate disclosures
  by Debreceny, Roger & Rahman, Asheq [Downloadable! (restricted)]
• 279-283 Discussion of "Firm specific determinants of continuous corporate disclosures"
  by Willekens, Marleen [Downloadable! (restricted)]
• 285-289 Reply to discussant's comments on "Firm specific determinants of continuous corporate disclosures
  by Debreceny, Roger & Rahman, Asheq [Downloadable! (restricted)]
• 293-294 International accounting: A user perspective
  by Smith, L. Murphy [Downloadable! (restricted)]
• 294-298 The real life guide to accounting research -- A behind-the-scenes view of using qualitative research methods
  by Lowe, Alan [Downloadable! (restricted)]
• 298-301 The economics and politics of accounting -- International perspectives on research trends, policy, and practice
  by Di Pietra, Roberto [Downloadable! (restricted)]

• 115-132 The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures
  by Krolick, Debra L. [Downloadable! (restricted)]
• 133-149 Irrational investor response to stock splits in an emerging market
  by Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis [Downloadable! (restricted)]
• 151-172 The association between ISO 9000 certification and financial performance
  by Sharma, Divesh S. [Downloadable! (restricted)]
• 175-201 Accounting development in Pakistan
  by Ashraf, Junaid & Ghani, WaQar I. [Downloadable! (restricted)]
• 205-207 Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp)
  by Del Vecchio, Stephen C. [Downloadable! (restricted)]
• 208-211 Eisuke Sakakibara, Structural Reform in Japan: Breaking the Iron Triangle, Brookings Institution Press, Washington, DC (2003) ISBN 0-8157-7676-4 xix+167 pp.
  by Koga, Chitoshi [Downloadable! (restricted)]
• 211-213 Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp.
  by Willekens, Marleen [Downloadable! (restricted)]

• 1-30 The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico
  by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M. [Downloadable! (restricted)]
• 31-34 Discussion of "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
  by Karamanou, Irene [Downloadable! (restricted)]
• 35-38 Response to discussant of "the financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico"
  by Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M. [Downloadable! (restricted)]
• 39-63 An empirical investigation of trends in barter activity in the Russian Federation
  by Fleischman, Gary & Herz, Paul [Downloadable! (restricted)]
• 65-85 Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence
  by Jermias, Johnny & Gani, Lindawati [Downloadable! (restricted)]
• 87-92 Discussion of ownership structure, contingent fit, and business unit performance: A research model and empirical evidence
  by Zarzecki, Dariusz [Downloadable! (restricted)]
• 93-97 Response to discussion of "Ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence"
  by Jermias, Johnny & Gani, Lindawati [Downloadable! (restricted)]
• 101-105 Gary Giroux, Detecting earnings management, Wiley, United States (2004) (x+326 pp.)
  by Vafeas, Nikos [Downloadable! (restricted)]
• 105-107 David A. Guenther, Financial reporting and analysis, International Edition, McGraw-Hill, New York, New York (2005) (xx+521 pp.)
  by Baker, C. Richard [Downloadable! (restricted)]
• 107-112 Colin Drury, Management and cost accounting (6th edition), Thomson Learning, London (2004) (xxxii+1280 pp.)
  by van Triest, Sander & Wouters, Marc [Downloadable! (restricted)]

• 339-364 Evidence from China on the value relevance of operating income vs. below-the-line items
  by Chen, Shimin & Wang, Yuetang [Downloadable! (restricted)]
• 365-401 Option-based compensation: a survey
  by Muurling, Rutger & Lehnert, Thorsten [Downloadable! (restricted)]
• 403-427 A comparison of value relevance of accounting information in different segments of the Chinese stock market
  by Sami, Heibatollah & Zhou, Haiyan [Downloadable! (restricted)]
• 431-434 W.R. Scott, Financial Accounting Theory (Third ed.), Pearson Education Canada Inc. (2003) [xii+509 pp.]
  by Breton, Gaetan [Downloadable! (restricted)]
• 434-436 A. Pierce and N. Brenman, Principles and Practice of Group Accounts: A European perspective, Thomson Learning, London (2003) (XX+564 pp.)
  by De Beelde, Ignace [Downloadable! (restricted)]

• 223-251 Evidence on the efficacy of interest-rate risk disclosures by commercial banks
  by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce [Downloadable! (restricted)]
• 253-255 Comment on "Evidence on the efficacy of interest rate risk disclosures by commercial banks" by Ahmed, Beatty, and Bettinghaus
  by Allen, Linda [Downloadable! (restricted)]
• 257-262 Discussion of "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
  by Thornton, Daniel B. [Downloadable! (restricted)]
• 263-264 Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
  by Ahmed, Anwer S. & Beatty, Anne & Bettinghaus, Bruce [Downloadable! (restricted)]
• 265-288 A framework for the analysis of firm risk communication
  by Beretta, Sergio & Bozzolan, Saverio [Downloadable! (restricted)]
• 289-295 Discussion of a framework for the analysis of firm risk communication
  by Botosan, Christine A. [Downloadable! (restricted)]
• 297-302 Discussion of "A framework for the analysis of firm risk communication"
  by Shevlin, Terry [Downloadable! (restricted)]
• 303-305 Reply to: Discussions of "A framework for the analysis of firm risk communication"
  by Beretta, Sergio & Bozzolan, Saverio [Downloadable! (restricted)]
• 307-326 Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study
  by Branson, Joel & Breesch, Diane [Downloadable! (restricted)]
• 329-333 Locating accounting in its national context: the case of Italy: By Stefano Zambon, Franco Angeli, viale Monza 106, 20127 Milano, Italy, 2002, 236 pp
  by Archer, S. [Downloadable! (restricted)]
• 333-335 International financial reporting and analysis: David Alexander, Anne Britton, and Ann Jorissen, Thomson Learning, London, UK, 2003, xiii+656 pp
  by O'Brien, Patricia C. [Downloadable! (restricted)]

• 125-154 An empirical assessment of Gray's accounting value constructs
  by Chanchani, Shalin & Willett, Roger [Downloadable! (restricted)]
• 155-173 The value-relevance of R&D and advertising expenditures: Evidence from Korea
  by Han, Bong H. & Manry, David [Downloadable! (restricted)]
• 175-196 Big Six auditors and audit quality: The Korean evidence
  by Jeong, Seok Woo & Rho, Joonhwa [Downloadable! (restricted)]
• 197-217 The decision relevance and timeliness of accounting earnings in Saudi Arabia
  by Al-Sehali, Mohammed & Spear, Nasser [Downloadable! (restricted)]

• 1-19 Compliance with flexible accounting standards
  by Bohren, Oyvind & Haug, Jorgen & Michalsen, Dag [Downloadable! (restricted)]
• 21-69 International managerial accounting research: A contracting framework and opportunities
  by Haka, Susan F. & Heitger, Dan L. [Downloadable! (restricted)]
• 71-92 An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K
  by Williams, S. Mitchell [Downloadable! (restricted)]
• 93-110 The influence of management perception of environmental variables on the choice of international transfer-pricing methods
  by Chan, K. Hung & Lo, Agnes W. Y. [Downloadable! (restricted)]
• 113-115 Applying International Accounting Standards: David Cairns with Brian Creighton and Anne Daniels, Tolley LexisNexis, 3rd ed., 2002, xxxi+1178 pp
  by Hoogendoorn, Martin N. [Downloadable! (restricted)]
• 115-120 Following the Money--The Enron Failure and the State of Corporate Disclosure: George Benston, Michael Bromwich, Robert E. Litans and Alfred Wagenhofer, AEI-Brookings Joint Center for Regulatory Studies, Washington, DC, 2003; ix+126 pp
  by Comiskey, Eugene E. [Downloadable! (restricted)]

• 397-420 Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets
  by Ndubizu, Gordian A. & Wallace, R. S. Olusegun [Downloadable! (restricted)]
• 421-425 Discussion of "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
  by Kallapur, Sanjay [Downloadable! (restricted)]
• 427-430 Reply to the discussion on "Contracts valuation assessment noise and cross-border listing of equities on U.S. and U.K. stock markets"
  by Ndubizu, Gordian A. & Wallace, R. S. Olusegun [Downloadable! (restricted)]
• 431-455 Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?
  by Willekens, Marleen & Achmadi, Christina [Downloadable! (restricted)]
• 457-460 Discussion of "Pricing and Supplier Concentration in the Private Client Segment of the Audit Market: Market Power or Competition?"
  by Peecher, Mark E. [Downloadable! (restricted)]
• 461-464 Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"
  by Willekens, Marleen [Downloadable! (restricted)]
• 465-491 International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources
  by Ho, Carol-Anne & Williams, S. Mitchell [Downloadable! (restricted)]
• 493-497 International comparative analysis of the association between board structure and the efficiency of value-added by a firm from its physical capital and intellectual capital resources: A discussion
  by Khurana, Inder K. [Downloadable! (restricted)]
• 499-502 Reply to "International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources: A discussion"
  by Ho, Carol-Anne & Williams, S. Mitchell [Downloadable! (restricted)]
• 503-504 On the myth of "Anglo-Saxon" financial accounting: A response to Nobes
  by Alexander, David & Archer, Simon [Downloadable! (restricted)]

• 243-266 Earnings management and initial public offerings: Evidence from the Netherlands
  by Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard [Downloadable! (restricted)]
• 267-284 Using client performance measures to identify pre-engagement factors associated with qualified audit reports in Greece
  by Spathis, Charalambos & Doumpos, Michael & Zopounidis, Constantin [Downloadable! (restricted)]
• 285-303 International income-shifting regulations: Empirical evidence from Australia and Canada
  by Eldenburg, Leslie & Pickering, Joanne & Yu, Wayne W. [Downloadable! (restricted)]
• 305-311 Discussion of "International income-shifting regulations: Empirical evidence from Australia and Canada"
  by Cloyd, C. Bryan [Downloadable! (restricted)]
• 313-314 International income shifting regulations: empirical evidence from Australia and Canada
  by Eldenburg, L. & Pickering, Joanne & Yu, Wayne W. [Downloadable! (restricted)]
• 329-346 The quality of Neuer Markt quarterly reports--an empirical investigation
  by d'Arcy, Anne & Grabensberger, Sonja [Downloadable! (restricted)]
• 347-350 A discussion of the paper "The Quality of Neuer Markt Quarterly Reports--An Empirical Investigation" by Anne d'Arcy and Sonja Grabensberger
  by Ghicas, Dimitrios C. [Downloadable! (restricted)]
• 351-353 Neuer Markt quarterly reports: A reply to a comment
  by d'Arcy, Anne & Grabensberger, Sonja [Downloadable! (restricted)]
• 355-376 Accounting behavior of German firms after an ADR issuance
  by Hilary, Gilles [Downloadable! (restricted)]
• 377-384 Accounting behavior of German firms after an ADR issuance: A discussion
  by Cready, William M. [Downloadable! (restricted)]
• 385-386 Accounting behavior of German firms after an ADR issuance: A reply
  by Hilary, Gilles [Downloadable! (restricted)]
• 389-391 Accounting, Auditing and Taxation in the Russian Federation [An Update] 2001 Study: by Adolf J.H. Enthoven, Yaroslav V. Sokolov, Valery V. Kovalev, Svetlana M. Bychkovy, Irina M. Smirnova and Maria V. Semenova, The Center for International Accounting Development, The University of Texas at Dallas (UT-D), USA; St. Petersburg State University, St. Petersburg, Russia; and East-West Management Institute, Inc., New York/Moscow, 2001, 160 pp., US$25 (from UT-D)
  by Krylova, Tatiana [Downloadable! (restricted)]
• 391-394 Building Public Trust, the Future of Corporate Reporting: by Samuel A. DiPiazza Jr. and Robert G. Eccles, John Wiley & Sons, Inc., New York, 2002, xx+188 pp
  by Granof, Michael H. [Downloadable! (restricted)]
• 395-396 Quality Financial Reporting: by Paul B.W. Miller and Paul R. Bahnson, McGraw-Hill, New York, 2002, xxiv+335 pp
  by Brown, Paul R. [Downloadable! (restricted)]

• 117-143 How it all began: the rise of listing requirements on the London, Berlin, Paris, and New York stock exchanges
  by Davis, Lance & Neal, Larry & White, Eugene N. [Downloadable! (restricted)]
• 145-162 Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States
  by Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C. [Downloadable! (restricted)]
• 163-167 A discussion of the paper "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States" by Edward Douthett, Jr., Jonathan E. Duchac, In-Mu Haw, Steve C. Lim
  by Myers, Linda A. [Downloadable! (restricted)]
• 169-172 Response to discussion on "Differential levels of disclosure and the earnings-return association: evidence from foreign registrants in the United States"
  by Douthett, Edward Jr. & Duchac, Jonathan E. & Haw, In-Mu & Lim, Steve C. [Downloadable! (restricted)]
• 173-194 A multinational test of determinants of corporate disclosure
  by Archambault, Jeffrey J. & Archambault, Marie E. [Downloadable! (restricted)]
• 195-213 Regulatory flexibility and management opportunism in the choice of alternative accounting standards: an illustration based on large French groups
  by Stolowy, Herve & Ding, Yuan [Downloadable! (restricted)]
• 215-233 The regulatory framework for financial reporting and auditing in the United Kingdom: the present position and impending changes
  by Fearnley, Stella & Hines, Tony [Downloadable! (restricted)]
• 237-239 Comparative International Accounting: by Christopher Nobes and Robert Parker, Pearson Education Limited, Harlow (UK), 2002, seventh edition, xvii+593 pp
  by Zorio, Ana [Downloadable! (restricted)]
• 239-242 Regulation of Corporate Accounting and Reporting in India: By Bhabatosh Banerjee, World Press, Calcutta, 2002, xv+220 pp
  by Zaman, Mahbub [Downloadable! (restricted)]

• 1-22 Audit firm size, public ownership, and firms' discretionary accruals management
  by Vander Bauwhede, Heidi & Willekens, Marleen & Gaeremynck, Ann [Downloadable! (restricted)]
• 23-39 Information asymmetry and accounting disclosures for joint ventures
  by Lim, Chee Yeow & Yeo, Gillian H. H. & Liu, Chao-Shin [Downloadable! (restricted)]
• 41-69 Quality of financial reporting: evidence from the listed Saudi nonfinancial companies
  by Naser, Kamal & Nuseibeh, Rana [Downloadable! (restricted)]
• 71-93 Effect of foreign GAAP earnings and Form 20-F reconciliations on revisions of analysts' forecasts
  by Hora, Judith A. & Tondkar, Rasoul H. & McEwen, Ruth Ann [Downloadable! (restricted)]
• 95-104 On the myth of "Anglo-Saxon" financial accounting: a comment
  by Nobes, Christopher [Downloadable! (restricted)]
• 107-109 Corporate Financial Reporting: A Global Perspective: by Herve Stolowy and Michel J. Lebas, Thomson, London, UK, 2002, xxvi+636 pp. ISBN: 1-861-52753-5, [UK pound]31.99
  by Buijink, Willem [Downloadable! (restricted)]
• 109-112 Financial Accounting, Reporting and Analysis, International Edition: by Barry Elliott and Jamie Elliott, Pearson Education, Harlow, England, 2002, xx+800 pp. ISBN: 0-273-64692-3
  by Karim, Waresul [Downloadable! (restricted)]
• 112-115 A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance: by Gabi Ebbers, Peter Lang GmbH, Frankfurt am Main, 2001, xix+263 pp. ISBN: 3-631-38245-6. [euro;] 45.50
  by Walton, Peter [Downloadable! (restricted)]

• 371-394 Analysts' forecasts of Japanese firms' earnings: additional evidence
  by Higgins, Huong Ngo [Downloadable! (restricted)]
• 395-412 Cash from operations and earnings management in Korea
  by Yoon, Soon Suk & Miller, Gary A. [Downloadable! (restricted)]
• 421-427 Fiscal year-end choice: determinants and dynamics
  by Kamp, Bart [Downloadable! (restricted)]
• 429-440 The adoption of international accounting standards by small and closely held companies: evidence from Bahrain
  by Joshi, Prem Lal & Ramadhan, Sayel [Downloadable! (restricted)]
• 443-445 Accounting in China in Transition: 1949-2000: by Allen Huang and Ronald Ma, World Scientific Publishing, Singapore, 2001, xiv+122 pp
  by Xiao, Jason Zezhong & Geng, Jianxin [Downloadable! (restricted)]

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This page was last updated on 2008-11-28.