By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organizations, in addition to their impression at the schooling accountants worldwide.
Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical learn, empirical examine, utilized examine, and cross-cultural reviews.
*Adopts a global viewpoint whereas addressing distinctive accounting issues
*Peer-reviewed and credible contributions make this a worthy source for students, researchers, and scholars
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Additional resources for Advances in International Accounting, Volume 19
1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting. Organizations and Society, 17, 595–612. Rozef, M. (1982). Growth, beta and agency cost as determinants of dividend payout ratios. Journal of Financial Research, V, 249–259. H. (1983). Market response to environmental information produced outside the firm. , & Desai, H. B. (1971). An empirical analysis of the quality of corporate financial disclosure. Accounting Review, XLVI(1), 621–632.
J. Tonkins & L. C. L Skerratt (Eds), Financial Reporting 1981–1982 (pp. 217–227). London: ICAEW. Maunders, K. T. (1982). Social reporting and employment report. In: D. J. Tonkins, & L. C. L. Skerratt (Eds), Financial Reporting 1982–1983 (pp. 178–187). London: ICAEW. , & Welch, J. (1989). Agents owners, control and performance. Journal of Business Finance and Accounting, 16(Summer), 385–398. Naser, K. (1998). Comprehensives of disclosure of non-financial companies listed on the Amman financial market.
A. (1990). Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing and Accountability Journal, 3(1), 38–53. This page intentionally left blank 24 HARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry ABSTRACT This study examines the extent of harmonization of selected accounting measurement practices in three South Asian countries, India, Pakistan and Bangladesh. The study is based on a sample of 566 non-financial companies for the financial year 1997–1998.