The International Journal of Accounting

1996 - 2018

Current editor(s): A. R. Abdel-Khalik

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 42, issue 4, 2007

Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK pp. 341-379

Hans B. Christensen, Edward Lee and Martin Walker

Accounting information and the valuation of Seasoned Equity Offerings (SEOs) pp. 380-395

Georgia Siougle

A productivity growth accounting approach to the ranking of developing and developed nations pp. 396-415

Raymond L. Raab and Ehsan Feroz

Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants pp. 416-442

Asheq Razaur Rahman, Teck Meng Tay, Beng Teck Ong and Shiyun Cai

George J. Benston, Michael Bromwich, Robert E. Litan and Alfred Wagenhofer, Worldwide Financial Reporting, The Development and Future of Accounting Standards, Oxford University Press, New York (2006) vi + 326 pages, US$ 45.00, [pound sign] 26.99, [euro] 42,81, ISBN: 13 978-0-19-530583-8, ISBN: 0-19-530583-3 pp. 444-447

Brigitte Eierle

Jill Solomon, Corporate governance and accountability (2nd ed.), John Wiley & Sons, Chichester, UK (2007) xvi + 386 pages, [pound sign] 30.99, [euro]48.11, $65.00, ISBN 0-470-03451-3 pp. 447-450

Jonathan Edwards

Stephen H. Penman, Financial statement analysis and security valuation (3rd ed), McGraw-Hill/Irwin, International edition (2007) xxix + 776 pages, [pound sign]44.99, ISBN-10: 007-125432-3 pp. 450-453

Niklas Wagner

Volume 42, issue 3, 2007

Accounting-based regulation in emerging markets: The case of China's seasoned-equity offerings pp. 221-236

Kevin C.W. Chen and Jiwei Wang

Does the financial analysts' usage of non-financial information influence the analysts' forecast accuracy? Some evidence from the Belgian sell-side financial analyst pp. 237-271

Raf Orens and Nadine Lybaert

Trends in research on international accounting harmonization pp. 272-304

C. Richard Baker and Elena M. Barbu

Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case pp. 305-328

Laura Arnedo, Fermin Lizarraga and Santiago Sanchez

Boris Blumberg, Donald R. Cooper and Pamela S. Schindler, Business Research Methods, McGraw-Hill, Maidenhead, UK (2005) xv+ 596 pages+ CD with 281 pages, [pound sign]34.00, [pound sign]54.19, ISBN-10: 007710742X pp. 330-333

Peter Moizer

Adrian Davies, Best Practice in Corporate Governance: Building Reputation and Sustainable Success, Gower Publishing Limited, Aldershot, Hants, England (2006) xiv+ 165 pages, [pound sign]55.00, US$99.95, [pound sign]81.54, ISBN: 0 566 08566 6 pp. 333-335

Franck Missonier-Piera

Book review pp. 335-337

David B. Citron

Lee Radebaugh, Sidney J. Gray and Ervin L. Black, International Accounting and Multinational Enterprises (6th edition), John Wiley & Sons, Hoboken, NJ, USA (2006) xiv + 506 pages, US $123.95, [pound sign]86.50, [euro]123.50, ISBN-13: 978-0-471-65269-4, ISBN-10: 0-471-65269-5 pp. 337-340

Yuan Ding

Volume 42, issue 2, 2007

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study pp. 123-142

Sofie Van der Meulen, Ann Gaeremynck and Marleen Willekens

Discussion of "Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study" pp. 143-147

Ole-Kristian Hope

Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study pp. 148-152

Sofie van der Meulen, Ann Gaeremynck and Marleen Willekens

Stock performance and the mispricing of accruals pp. 153-170

Guohua Jiang

An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs pp. 171-185

JunJie Wu, Agyenim Boateng and Colin Drury

Motives for fixed-asset revaluation: An empirical analysis with Swiss data pp. 186-205

Franck Missonier-Piera

A discussion on "Motives for fixed-asset revaluation: An empirical analysis with Swiss data" pp. 206-209

Nikos Vafeas

Reply to discussion of "Motives for fixed asset revaluation: An empirical analysis with Swiss data" pp. 210-212

Franck Missonier-Piera

Paul Rosenfield, Contemporary issues in financial reporting: A user-oriented approach, Routledge, Abigdon/New York (2006) xxiv+ 561 pages, $160, [pound sign]90.00, ISBN 10: 0-415-70206-2 (hbk) pp. 214-219

George J. Benston

Volume 42, issue 1, 2007

Market competitiveness and Big 5 pricing: Evidence from China's binary market pp. 1-24

Charles J.P. Chen, Xijia Su and Xi Wu

Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange pp. 25-56

Patricia Lopes and Lucia Lima Rodrigues

The use of intellectual capital information in investment decisions: An empirical study using analyst reports pp. 57-81

Emma Garcia-Meca and Isabel Martinez

The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan pp. 82-110

David Tyrrall, David Woodward and Almagoul Rakhimbekova

Book Review: Accounting, accountants and accountability: Poststructuralist positions pp. 112-113

Christopher J. Napier

Book review: Applying international accounting standards pp. 113-116

Ann Tarca

Book review: Financial accounting theory pp. 116-118

Heidi Vander Bauwhede

Book review: Auditing & Assurance Services International Edition pp. 119-121

Jagan Krishnan

Volume 41, issue 4, 2006

Earnings attributes and investor-protection: International evidence pp. 327-357

Kriengkrai Boonlert-U-Thai, Gary K. Meek and Sandeep Nabar

Discussion of earnings attributes and investor protection: International evidence pp. 358-368

Asheq Razaur Rahman

Reply to discussion of "Earnings attributes and investor protection: International evidence" pp. 369-372

Kriengkrai Boonlert-U-Thai, Gary K. Meek and Sandeep Nabar

An analysis of the factors affecting the adoption of international accounting standards by developing countries pp. 373-386

Daniel Zeghal and Karim Mhedhbi

The value relevance of dirty surplus accounting flows in The Netherlands pp. 387-405

Yue Wang, Willem Buijink and Rob Eken

A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases pp. 406-435

Hakim Ben Othman and Daniel Zeghal

R.A. Rayman, Accounting standards: True or false?, Routledge (2006) ISBN 0-415-37780-3 230 pages, [UK pound]19.99, $35.82 pp. 437-440

Terry Cooke

Ronald F. Duska and Brenda Duska, Accounting ethics, Blackwell Publishing, Malden, Massachusetts, USA (2003) ISBN 0-631-21651-0 li + +277 pages, [UK pound]21.99, $34.95 (pbk) pp. 440-445

James C. Gaa

Benny K.B. Kwok, Accounting irregularities in financial statements: A definitive guide for litigators, auditors and fraud investigators, Gower Publishing Limited, Aldershot, Hampshire, England (2005) ISBN 0-566-08621 2 xix+209 pages, [UK pound]75.00, US$144.95 pp. 445-447

Arnold Schneider

Volume 41, issue 3, 2006

The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs pp. 209-236

Denis Cormier and Isabelle Martinez

The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas pp. 237-261

Timothy S. Doupnik and Edson Luiz Riccio

Board composition, regulatory regime and voluntary disclosure pp. 262-289

Eugene C.M. Cheng and Stephen M. Courtenay

Board composition, regulatory regime, and voluntary disclosure pp. 290-292

Kevin C.W. Chen

Response to discussion of "board composition, regulatory regime and voluntary disclosure" pp. 293-294

Eugene C.M. Cheng and Stephen M. Courtenay

Investigating the effect of board independence on performance across different strategies pp. 295-314

Lindawati Gani and Johnny Jermias

Book review: Handbook of management accounting pp. 316-319

Suzana Sulaiman

Corporate finance--Theory and practice pp. 319-321

Francois Degeorge

Ethics, governance and accountability: A professional perspective pp. 321-325

Charles Piot

Volume 41, issue 2, 2006

Leadership structure and the value of debt contracts: Evidence from the Canadian market pp. 119-140

Robert Mathieu, Sean Robb and Ping Zhang

Developing countries converging with developed-country accounting standards: Evidence from South Africa and Mexico pp. 141-162

Jenice Prather-Kinsey

The impact of tax holidays on earnings management: An empirical study of corporate reporting behavior in a developing-economy framework pp. 163-175

Kenny Z. Lin

Ownership, board structure, and performance in continental Europe pp. 176-197

Victoria Krivogorsky

Book review: Accounting, the social and the political: Classics, contemporary and beyond pp. 199-202

Wim A. Van der Stede

Controlling strategy: Management, accounting and performance measurement pp. 202-205

Joao Neves

Malcom Smith, Performance Measurement and Management. A Strategic Approach to Management Accounting, Sage Publications, London (2005) 302 pages, [UK pound]24.99, ISBN 1-4129-0763-2; ISBN 1-4129-0764-0 (pbk) pp. 205-207

Angelo Riccaboni

Volume 41, issue 1, 2006

Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory pp. 1-21

Emita W. Astami and Greg Tower

The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings pp. 22-40

Paquita Y. Davis-Friday, Li Li Eng and Chao-Shin Liu

Discussion of the effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings pp. 41-47

Heidi Vander Bauwhede

Response to discussion of "The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings" pp. 48-50

Paquita Y. Davis-Friday, Li Li Eng and Chao-Shin Liu

Further evidence on analyst and investor misweighting of prior period cash flows and accruals pp. 51-74

Anwer S. Ahmed, S.M. Khalid Nainar and X. Frank Zhang

International lease-accounting reform and economic consequences: The views of U.K. users and preparers pp. 75-103

Vivien Beattie, Alan Goodacre and Sarah Jane Thomson

R. Wearing, Cases in corporate governance, SAGE Publication, London (2005) ISBN 1-4129-0877-9 xii+162 pp., US$ 31.95 (pbk) pp. 105-109

Virginia G. Maurer

Hugh Coombs, David Hobbs and Ellis Jenkins, Management accounting, principles and applications, Sage Publications, London (2005) xii+347 pp., [UK pound]26.99, ISBN 1-85396-383-6 (pbk) pp. 109-112

Simon Alcouffe

Thomas R. Robinson, Paul Munter and Julia Grant, Financial statement analysis: A global perspective, Pearson/Prentice Hall (2004) ISBN 0-13-122696-7 (International edition, 793 pages, $145.60) pp. 113-114

John O'Hanlon

Hennie Van Greuning, International financial reporting standards -- A practical guide (2nd edition), The World Bank, Washington (USA) (2005) ISBN 0-8213-5910-X x+297 p, US$30.00 pp. 114-116

Bernard Raffournier