Thư Viện trường Đại Học Nha Trang

Advances in accounting Tập 27, Số 2, 2011-12

Mục lục:

STT	Nội dung
1	Trang Bìa
2	Editors-in-Chief
3	The impacts of SOX and SEC investigation on the corporate governance of option backdating ﬁrms / Jui-Chin Chang
4	The differential CEO dominance–compensation and corporate governance–compensation relations: Pre- and post-SOX / Anna M. Cianci
5	Corporate governance and environmental performance and disclosures / Yu Cong, Martin Freedman
6	An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation / Paula Diane Parker, Nancy J. Swanson, Michael T. Dugan
7	The impact of meeting or beating analysts' operating cash ﬂow forecasts on a ﬁrm's cost of debt / Christopher T. Edmonds, Jennifer E. Edmonds, John J. Maher
8	Environmental uncertainty and the market pricing of earnings smoothness / Ahsan Habib, Mahmud Hossain, Haiyan Jiang
9	The relations among competition, delegation, management accounting systems change and performance: A path model / Zahirul Hoque
10	Investor valuations of suppliers' major customer disclosures / Mark Kohlbeck
11	Nonﬁnancial and ﬁnancial performance measures: How do they affect employee role clarity and performance? / Chong M. Lau
12	The effect of stock-based incentives and governance mechanisms on voluntary disclosure of intangibles / Chih-Hsien Liao
13	Investment appeal of small growth stocks / Akhilesh Chandra, Alan Reinstein
14	What happened to the class of Year 2000: Examining their research and employment records / James R. Hasselback, Alan Reinstein
15	Development of and student reactions to an international consolidation case problem / Stanley H. Kratchman, L. Murphy Smith
16	Civil war, stock return, and intellectual capital disclosure in Sri Lanka / Indra Abeysekera
17	Voluntary disclosure practices amongst listed companies in Nigeria / Ismail Adelopo
18	Accounting earnings response coefﬁcient: An extension to banking shares in Asia Paciﬁc countries / Mohamed Ariff, Cheng Fan Fah
19	Considerations on the subject of lease accounting
20	The impact of government ownership on dividend policy in China / Xi Wang, David Manry, Scott Wandler
21	“Holier-than-thou” perception bias among professional accountants: A cross-cultural study / Chris Patel, Brian R. Millanta
22	Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education mong Japanese accounting academics / Satoshi Sugaharaa, Greg Boland
23	Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal? / Ioannis Tsalavoutas
24	IT governance: Objectives and assurances in internet banking / Shi-Ming Huang, Wei-Cheng Shen, David C. Yen, Ling-Yi Chou