Thư Viện trường Đại Học Nha Trang

Advances in accounting, Tập 26, Số 1, 2010-6

Mục lục:

STT	Nội dung
1	The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching / Salvador Carmona, Marco Trombetta
2	The determinants of transparency in nonproﬁt organizations: An exploratory study / Bruce K. Behn, Delwyn D. DeVries, Jing Lin
3	Valuation implications of regulatory climate for utilities facing future environmental costs / B. Charlene Henderson, K.E. Hughes
4	Judges' attitudes toward the public accounting profession: An update / Govind Lyer, Marianne Jennings
5	Time series versus cross-sectionally derived predictions of future cash ﬂows / Kenneth S. Lorek, G. Lee Willinger
6	The effect of management earnings forecast characteristics on cost of equity capital / K.C. Rakow
7	Does top executive gender diversity affect earnings quality? A large sample analysis of Chinese listed ﬁrms / Kangtao Ye, Ran Zhang, Zabihollah Rezaee
8	AAOIFI reporting standards: Measuring compliance / Thea Vinnicombe
9	Do accruals exacerbate information asymmetry in the market? / Sonia Wasan, Jeff P. Boone
10	International ﬁnancial reporting standards — credible and reliable? An overview / Fatima Alali, Lei Cao
11	Adoption and beneﬁts of management accounting practices: Evidence from Greece and Finland / George Angelakis, Nikolaos Theriou, Iordanis Floropoulos
12	Issues affecting the development of an international accounting standard on ﬁnancial instruments / Michael D. Chathama, Robert K. Larson, Axel Vietze
13	Contextual issues of the convergence of International Financial Reporting Standards: The case of Germany / Andreas Hellmann, Hector Perera, Chris Patel
14	The determinants of auditor switching from the perspective of corporate governance in China / Z. Jun Lin, Ming Liu
15	The effects of national culture on the role of participation in different task situations / Chong M. Lau, Jerome Caby
16	Value relevance of disclosed related party transactions / Wenxia Ge, Donald H. Drury, Steve Fortin, Feng Liu, Desmond Tsang
17	Convergence in accounting standards: Insights from academicians and practitioners / Zabihollah Rezaee, L. Murphy Smith, Joseph Z. Szendi