Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:
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Abstract: This study examines the relation between stock prices and accounting earnings and book values in six Asian countries: Indonesia, South Korea, Malaysia, the
Increased freedom, self- government, and autonomy in Poland call for steady improvement of accounting as an instrument for the realization of the public accountability of
This study seeks to contribute to the literature on international accounting harmonization by (a) examining and evaluating further the relevance of the International
Some of the titles and authors are: ``The Future of Accounting Education'' (by Warren Allen, chairman of IFAC's education committee), ``Needed: Better Account- ing Concepts'' (by
Unfortunately, due to rapid changes in the relevant legislation, the book does not reflect the latest developments in Russian accounting, auditing and taxation systems.. Since the
Thus, as predicted by the research model, the Big Six firms' specific resource capabilities interacted with the foreign business environment to influence the development of
To date, we are aware of three studies that have examined the value rele- vance of local GAAP (Local Accounting Standards) and IAS earnings. Using a sample of Finnish ®rms listed on
The paper ®nds that the eectiveness of a laissez faire approach to ethical standards, at least in the opinion- shopping scenario, is related to (a) the ethical climate, which refers
