Author Index for Volume 35
Alexander, D. and Archer, S.: On the Myth of ``Anglo-Saxon'' Financial Accounting
Archer, S:SeeAlexander D. and Archer, S. Bailey, G.:SeeSimonds, A. and Bailey, G. Baker, C. and Wallage, P.: The Future of Financial
Reporting in Europe: It's Role in Corporate Governance xx
Behr, G.: The IASC-U.S. Comparison Project: A Report on the Similarities and Differences Between IASC Standards and U. S. GAAP xx Bryant, S.:SeeStreet, D. and Bryant, S.
Callao, S.:SeeLainez, J. and Callao S. Chan, K. H.:SeeLin, K. and Chan, K. H.
Chamisa, E.: The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe xx Conover, T.: International Financial Reporting and
Analysis: A Contextual Emphasis xx Conover, T. and Nichols, N.: A Further Examination
of Income Shifting Through Transfer Pricing Considering Firm Size and/or Distress xx Craner, J., Krizywda, D., Novotny, J., and Schroeder,
M.: The Determination of A Group for Account-ing Purposes in the UK, Poland and the Czech Republic in a Supranational Context xx Cravens, K. and Oliver, E.: The Influence of Culture
on Pension Plans xx
Diga, J.:SeeSaudagaran, S. and Diga J.
Dunk, A. and Kilgore, A.: The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: From the EU and Implications for Financial Reporting and International Trade xx
Evans, T.:SeeKirsch, R., Laird, K., and Evans, T. Fevere-Marchesi, M.: Audit Quality in ASEAN 121 Galassi, G.: European Financial Reporting, A History xx Ghicas, D., Iriotis, N., Papakaki, A., and Walker, M.: Fundamental Analysis and the Evaluation of IPOs in the Construction Industry xx Graham, R. and King, R.: Accounting Practices and
the Market Valuation of Accounting Numbers:
Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan and Thailand xx Gray, S.:SeeStreet, D., Nichols, N., and Gray, S. Hoegh-krohn, N. and Knivsfla, K.: Accounting for
Intangible Assets in Scandinava, the UK the US and by the IASC: Challenges and a Solu-tion xx
Iriotis, N.:See Ghicas, D., Iriotis, N., Papakaki, A., and Walker, M.
Jaggi, B. and Low, P.: Impact of Culture, Market Forces and Legal System on Financial Disclo-sures xx
Jiang L. and Kim, J.: Cross-Corporate Ownership, Information Asymmetry and the Usefulness of Accounting Performance Measures in Japan 85 Kemsley, D.: Significant Current Issues in
Interna-tional Taxation xx
Kilgore, A.:SeeDunk, A. and Kilgore, A. Kim, J.:SeeJiang L. and Kim, J. King, R.:SeeGraham, R. and King, R.
Kinney, W.: Continuous Quality Assurance ± Statutory Audit in Europe; Setting the Standards ± Stat-utory Audit in Europe; StatStat-utory Audit Inde-pendence and Objectivity ± Common Core of Principles for the Guidance of the European Profession: Initial Recommendations xx Kirsch, R., Laird, K., and Evans, T.: The Entry of
International CPA Firms into Emerging Mar-kets: Motivational Factors and Growth Strate-gies 99
Knivsfla, K.:SeeHoegh-krohn, N. and Knivsfla, K. Krivogorsky, V.: Corporate Ownership and
Govern-ance in Russia xx
Krzywda, D.:SeeCraner, J., Krizywda, D., Novotny, J., and Schroeder, M.
Lainez, Jose and Callao, S.: The Effect of Accounting Diversity on International Financial Analysis: Empirical Evidence 65
Laird, K.:SeeKirsch, R., Laird, K., and Evans, T. Lin, K. and Chan, K. H.: Auditing Standards in China
± A Comparative Analysis with Relevant Inter-national Standards and Guidelines xx
Lindberg, D., Lindberg, W., and Razaki, K.: The ``Anti-Stapler'' and the Transfer of Social Sphere Functions from Federal Enterprises to Local Governments: Lack of Accounting Rules Contributes to Russia's Financial Woes 151
Lindberg, W.: See Lindberg, D., Lindberg, W., and Razaki, K.
Low, P:SeeJaggi, B. and Low, P.
Meek, G.: Accounting and Stock Markets: A Study of Swedish Accounting for International Investors and Analysts xx
Murphy, A.: The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices xx
Nichols. N.: See Conover T. and Nichols, N. Nichols, N.:SeeStreet, D., Nichols, N., and Gray, S. Noerreklit, H. and Schoenfeld, H. M.: Controlling Multinational Companies: An Attempt to Ana-lyze Some Unresolved Issues xx
Novotny, J.:SeeCraner, J., Krizywda, D., Novotny, J., and Schroeder, M.
Oliver, E.:SeeCravens, K. and Oliver, E.
Perera, M.H.B.: Readings in International Account-ing 165
Papakaki, A.:SeeGhicas, D., Iriotis, N., Papakaki, A., and Walker, M.
Razaki, K.: See Lindberg, D., Lindberg, W., and Razaki, K.
Saudagaran, S. and Diga, J.: The Institutional Envir-onment of Financial Reporting in ASEAN 1 Schoenfeld, H. M.:SeeNoerreklit, H. and Schoenfeld,
H. M.
Schonauer, B.: Taxation Reforms in China 168 Schneidman, L.: Accounting, Auditing, and Taxation
in the Russian Federation 167
Schroeder, M.:SeeCraner, J., Krizywda, D., Novotny, J., and Schroeder, M.
Simonds, A. and Bailey, G.: European Accounting Guide xx
Street, D. and Bryant, S.: Disclosure Level and Com-pliance with IASs: A Comparison of Compa-nies With and Without U.S. Listings and Filings xx
Street, D., Nichols, N., and Gray, S.: Assessing the Acceptability of International Accounting Standards in the US: An Empirical Study of the Materiality of US GAAP Reconciliations by Non-US Companies Complying with IASC Standards 27
Walker, M.:SeeGhicas, D., Iriotis, N., Papakaki, A., and Walker, M.
Wallage, P.:SeeBaker, C. and Wallage, P.
Whittington, M.: Problems in Comparing Financial Performance Across International Boundaries: A Case Study Approach xx
Subject Index to Volume 35
Accountability 173
Accounting in developing countries 1 Accounting directives 213
Accounting diversity 65 Accounting in Russia 151
Accounting institutions in ASEAN 1 Anglo-Saxon 539
ASEAN 121 Asia 445 Audit quality 121
Chinese accounting industry 559 Chinese auditing standards 559 Chinese professional ethics 559 Clean surplus 445
Code of Ethics for Professional Accountants 559 Commonwealth of Independent States 99 Comparability 471
Compliance with 267 Compliance with IASs 305 Conservatism 445 Construction industry 227 Control in multinationals 415 Control theory 415 Corporate governance 173 Corporate ownership 331 Cross-corporate ownership 85 Cross-cultural understanding 415 Culture 495, 521
Czech Republic 355
Developing countries 267 Dialogue method 415 Dual listed companies 399
Eastern European and Baltic States 99 Empirical evidence 65
Enculturation 415
Financial accounting standards 173 Financial disclosures 495 Financial ratios 65 Financial reporting 173, 539 Financial reporting issues 399
Financial reporting in emerging markets 1 Firm size 189
Fundamental analysis 227
Global taxes 189 Groups 355
Harmonization 213, 267, 471
IASC 27, 305, 539 Income shifting 189 Information asymmetry 85 Information sharing 85 Informational efficiency 85 Intangible assets 243
International accounting practices 243, 399, 445 International Accounting Standards 121, 267, 305,
471, 521
International Accounting Standards Committee 267
International auditing standards 121 International comparability 65 International financial analysis 65 International Federation of Accountants 559 International harmonization of accounting
standards 173
International market entry and expansion 99 International marketing of accounting services 99 International Standards on Auditing 559 Internationalization 213
Intertemporal return-earnings associations 85 IOSCO 27
IPOs 227
Japan 85
Legal systems 495
Managers' behavior 331 Managerial accounting 415
Marketing mix strategies of professional services firms 99
Models of thinking 415 Multinationals 495, 521 Myth 539
Net income 27
Override 213
Pension plans 521
People's Republic of China 99 Performance budgeting 151 Performance evaluation 415 Poland 355
Raions and oblasts 151 Russia 151, 331
SEC 27
Statutory auditors 121
Taxes 151 Transfer pricing 189 True and fair view 213
United Kingdom 355 US GAAP reconciliations 27
Value-relevance 243 Valuation 227, 445 Voluntary disclosure 305
Zimbabwe 267
