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Developments in Country Studies in International Accounting – Americas and the Far East
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.
More Information
Critical Acclaim
Contributors
Contents
More Information
This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.
The volume is divided into three parts. The first part focuses on accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East.
This acclaimed collection will be of interest to researchers and practitioners alike.
The volume is divided into three parts. The first part focuses on accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East.
This acclaimed collection will be of interest to researchers and practitioners alike.
Critical Acclaim
‘Gary Meek, as the editor of this volume, provides the international accounting scholar an excellent source of many of the major impact articles on these topics over the last few years. . . this book is a nice addition to the international accountant’s library.’
– Ervin L. Black, European Accounting Review
‘Professor Gary Meek is known for his comprehensive knowledge of the international accounting literature. He has been an outstanding researcher and teacher in the area for a sustained period. The latest volume edited by Gary, Developments in Country Studies in International Accounting – Americas and the Far East, is an excellent collection of readings for the enrichment of global accounting classes and for ready access to the significant research papers on the topic from 1995 to 2002. At a minimum, every university library should contain a copy.’
– Malcolm Miller, University of New South Wales, Australia
– Ervin L. Black, European Accounting Review
‘Professor Gary Meek is known for his comprehensive knowledge of the international accounting literature. He has been an outstanding researcher and teacher in the area for a sustained period. The latest volume edited by Gary, Developments in Country Studies in International Accounting – Americas and the Far East, is an excellent collection of readings for the enrichment of global accounting classes and for ready access to the significant research papers on the topic from 1995 to 2002. At a minimum, every university library should contain a copy.’
– Malcolm Miller, University of New South Wales, Australia
Contributors
28 articles, dating from 1995 to 2002
Contributors include: H. Ashbaugh, M.E. Barth, C.A. Botosan, T.E. Cooke, D. Herrmann, M. Lang, L. Rees, D.L. Street, W.B. Thomas, S.A. Zeff
Contributors include: H. Ashbaugh, M.E. Barth, C.A. Botosan, T.E. Cooke, D. Herrmann, M. Lang, L. Rees, D.L. Street, W.B. Thomas, S.A. Zeff
Contents
Contents:
Acknowledgements
Introduction Gary K. Meek
PART I ACCOUNTING REGULATION AND POLICY CHOICE
1. Donna L. Street and Kimberley A. Shaughnessy (1998), ‘The Evolution of the G4 + 1 and Its Impact on International Harmonization of Accounting Standards’
2. Stephen A. Zeff (1995), ‘A Perspective on the U.S. Public/Private-Sector Approach to the Regulation of Financial Reporting’
3. Ronald A. Dye and Shyam Sunder (2001), ‘Why Not Allow FASB and IASB Standards to Compete in the U.S.?’
4. Hollis Ashbaugh (2001), ‘Non-US Firms’ Accounting Standard Choices’
5. Tatsuo Inoue and Wayne B. Thomas (1996), ‘The Choice of Accounting Policy In Japan’
PART II AMERICAS
A USA
6. Mark H. Lang and Russell J. Lundholm (1996), ‘Corporate Disclosure Policy and Analyst Behavior’
7. Christine A. Botosan (1997), ‘Disclosure Level and the Cost of Equity Capital’
8. Mary E. Barth and Greg Clinch (1996), ‘International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms’
9. Mary S. Harris and Karl A. Muller III (1999), ‘The Market Valuation of IAS versus US-GAAP Accounting Measures Using Form 20-F Reconciliations’
10. Lynn Rees and Pieter Elgers (1997), ‘The Market’s Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP’
11. Kam C. Chan and Gim S. Seow (1996), ‘The Association Between Stock Returns and Foreign GAAP Earnings versus Earnings Adjusted to U.S. GAAP’
B Canada
12. Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough (2002), ‘The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets’
C Mexico
13. Elizabeth A. Gordon (2001), ‘Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico’
14. Paquita Y. Davis-Friday and Juan M. Rivera (2000), ‘Inflation Accounting and 20-F Disclosures: Evidence from Mexico’
PART III FAR EAST
A China
15. In-Mu Haw, Daqing Qi and Woody Wu (2000), ‘Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China’
16. Joseph Aharony, Chi-Wen Jevons Lee and T.J. Wong (2000), ‘Financial Packaging of IPO Firms in China’
17. A. Rashad Abdel-khalik, Kie Ann Wong and Annie Wu (1999), ‘The Information Environment of China’s A and B Shares: Can We Make Sense of the Numbers?’
18. Ben-Hsien Bao and Lynne Chow (1999), ‘The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People’s Republic of China’
B Japan
19. T.E. Cooke (1996), ‘The Influence of the Keiretsu on Japanese Corporate Disclosure’
20. W.R. Singleton and Steven Globerman (2002), ‘The Changing Nature of Financial Disclosure in Japan’
21. Don Herrmann, Tatsuo Inoue and Wayne B. Thomas (2000), ‘The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan’
22. Joseph H. Godwin, Stephen R. Goldberg and Edward B. Douthett (1998), ‘Relevance of U.S.-GAAP for Japanese Companies’
23. Andreas Charitou, Colin Clubb and Andreas Andreou (2000), ‘The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan’
24. Edward B. Douthett, Jr. and Kooyul Jung (2001), ‘Japanese Corporate Groupings (Keiretsu) and the Informativeness of Earnings’
25. Don Herrmann, Tatsuo Inoue and Wayne B. Thomas (2001), ‘The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan’
C Other Asian Countries
26. Russell Craig and Joselito Diga (1998), ‘Corporate Accounting Disclosure in ASEAN’
27. Roger C. Graham and Raymond D. King (2000), ‘Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand’
28. Joseph P.H. Fan and T.J. Wong (2002), ‘Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia’
Name Index
Acknowledgements
Introduction Gary K. Meek
PART I ACCOUNTING REGULATION AND POLICY CHOICE
1. Donna L. Street and Kimberley A. Shaughnessy (1998), ‘The Evolution of the G4 + 1 and Its Impact on International Harmonization of Accounting Standards’
2. Stephen A. Zeff (1995), ‘A Perspective on the U.S. Public/Private-Sector Approach to the Regulation of Financial Reporting’
3. Ronald A. Dye and Shyam Sunder (2001), ‘Why Not Allow FASB and IASB Standards to Compete in the U.S.?’
4. Hollis Ashbaugh (2001), ‘Non-US Firms’ Accounting Standard Choices’
5. Tatsuo Inoue and Wayne B. Thomas (1996), ‘The Choice of Accounting Policy In Japan’
PART II AMERICAS
A USA
6. Mark H. Lang and Russell J. Lundholm (1996), ‘Corporate Disclosure Policy and Analyst Behavior’
7. Christine A. Botosan (1997), ‘Disclosure Level and the Cost of Equity Capital’
8. Mary E. Barth and Greg Clinch (1996), ‘International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms’
9. Mary S. Harris and Karl A. Muller III (1999), ‘The Market Valuation of IAS versus US-GAAP Accounting Measures Using Form 20-F Reconciliations’
10. Lynn Rees and Pieter Elgers (1997), ‘The Market’s Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP’
11. Kam C. Chan and Gim S. Seow (1996), ‘The Association Between Stock Returns and Foreign GAAP Earnings versus Earnings Adjusted to U.S. GAAP’
B Canada
12. Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough (2002), ‘The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets’
C Mexico
13. Elizabeth A. Gordon (2001), ‘Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico’
14. Paquita Y. Davis-Friday and Juan M. Rivera (2000), ‘Inflation Accounting and 20-F Disclosures: Evidence from Mexico’
PART III FAR EAST
A China
15. In-Mu Haw, Daqing Qi and Woody Wu (2000), ‘Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China’
16. Joseph Aharony, Chi-Wen Jevons Lee and T.J. Wong (2000), ‘Financial Packaging of IPO Firms in China’
17. A. Rashad Abdel-khalik, Kie Ann Wong and Annie Wu (1999), ‘The Information Environment of China’s A and B Shares: Can We Make Sense of the Numbers?’
18. Ben-Hsien Bao and Lynne Chow (1999), ‘The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People’s Republic of China’
B Japan
19. T.E. Cooke (1996), ‘The Influence of the Keiretsu on Japanese Corporate Disclosure’
20. W.R. Singleton and Steven Globerman (2002), ‘The Changing Nature of Financial Disclosure in Japan’
21. Don Herrmann, Tatsuo Inoue and Wayne B. Thomas (2000), ‘The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan’
22. Joseph H. Godwin, Stephen R. Goldberg and Edward B. Douthett (1998), ‘Relevance of U.S.-GAAP for Japanese Companies’
23. Andreas Charitou, Colin Clubb and Andreas Andreou (2000), ‘The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan’
24. Edward B. Douthett, Jr. and Kooyul Jung (2001), ‘Japanese Corporate Groupings (Keiretsu) and the Informativeness of Earnings’
25. Don Herrmann, Tatsuo Inoue and Wayne B. Thomas (2001), ‘The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan’
C Other Asian Countries
26. Russell Craig and Joselito Diga (1998), ‘Corporate Accounting Disclosure in ASEAN’
27. Roger C. Graham and Raymond D. King (2000), ‘Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand’
28. Joseph P.H. Fan and T.J. Wong (2002), ‘Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia’
Name Index
