Advances in International Accounting, Volume 18 (Advances in by J. Timothy Sale PDF

By J. Timothy Sale

ISBN-10: 0080461190

ISBN-13: 9780080461199

ISBN-10: 0762312351

ISBN-13: 9780762312351

Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm businesses, in addition to their impression at the schooling accountants around the world. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical learn, empirical learn, utilized learn, and cross-cultural experiences.

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Additional resources for Advances in International Accounting, Volume 18 (Advances in International Accounting)

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Voluntary financial disclosure by mexican corporations. Accounting Review, 62, 541–544. Collins, D. , & DeAngelo, L. E. (1990). Accounting information and corporate governance: Market and analyst reactions to earnings of firms engaged in proxy contests. Journal of Accounting and Economics, 13, 213–247. Committee of Sponsoring Organizations of the Treadway Commission (COSO). (1992). Internal control-integrated framework. Jersey City, NJ: American Institute of Certified Public Accountants. Committee on Corporate Governance (CCG).

Larcker, D. F. (1999). Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics, 51, 371–406. Daily, C. (1996). Governance patterns in bankruptcy reorganizations. Strategic Management Journal, 17, 355–375. DeAngelo, L. E. (1988). Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics, 10, 3–36. , & Sweeney, A. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC.

Cases Mean Std. Dev. F Prob. t df Prob. 177 Notes: Prob. ¼ 2-tail probability; df ¼ degrees of freedom. 05 level. Table 3. Reliability Coefficients for the 40 Disclosure Items. 8503; No. of items ¼ 40; 20 items in part 1 and 20 items in part 2; No. of cases ¼ 318. Zellar, 1981). Table 3 presents the results of the test of reliability of the 40 disclosure items. It reveals that both the Guttman split-half and the Spearman–Brown correlation coefficients are high. The alpha coefficients for the separate sections used for the split-half computations and for the whole test, are also reported in Table 3.

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Advances in International Accounting, Volume 18 (Advances in International Accounting) by J. Timothy Sale


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