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By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment enterprises, in addition to their impact at the schooling accountants worldwide.

Advances in foreign Accounting welcomes conventional and replacement techniques, together with theoretical examine, empirical learn, utilized study, and cross-cultural reports.

*Adopts a global standpoint whereas addressing detailed accounting issues
*Peer-reviewed and credible contributions make this a useful source for students, researchers, and scholars

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Accounting and Business Research, 19(Spring), 113–124. Cooke, T. E. (1989b). Voluntary corporate disclosure by Swedish companies. Journal of International Financial Management and Accounting, 2(Summer), 171–195. Determinants of Corporate Social Disclosure 21 Cooke, T. E. (1991). An assessment of voluntary disclosure in the annual reports of Japanese Corporations. International Journal of Accounting Education and Research, 26(3), 174–189. Cooke, T. E. (1992). The impact of size. Stock market listing and industry type on disclosure in the annual reports of Japanese listed Corporations.

However, the I index tends to be lower when more countries are compared due to a large number of fractions being multiplied. Van der Tas (1992) overcomes this problem by applying the (m-1)th root as a correction. The correction factor is as follows: I n ¼ I 1=ðmÀ1Þ (2) where I* is the corrected I index and m the number of countries. Values of the I index range from 0 (indicating no harmony, with an infinite number of alternative methods all with the same frequency) to 1 (all apply the same accounting method).

1980). Raising finance and firms’ corporate reporting policies. Abacus, 16 (December), 100–115. Fogler, H. , & Nutt, F. (1975). A note on social responsibility and stock valuation. Academy of Management Journal, 18, 155–160. Freeman, R. E. (1984). Strategic management: A stakeholder approach. New York: Pitman Publishing Co. , & Woolridge, R. J. (1988). An analysis of shareholder reaction to dividend cuts and omissions. Journal of Financial Research, 11, 281–294. , & Lavers, S. (1995a). Corporate social and environmental reporting – a review of the literature and longitudinal study of UK disclosure.

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