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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 comparable disciplines from a global standpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm organizations, in addition to their impact at the schooling accountants worldwide.

Advances in foreign Accounting welcomes conventional and replacement ways, together with theoretical examine, empirical examine, utilized examine, and cross-cultural experiences.

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

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Extra resources for Advances in International Accounting, Volume 19

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Advances in International Accounting, Volume 19, 25–58 Copyright r 2006 by Elsevier Ltd. 1016/S0897-3660(06)19002-9 25 26 MUHAMMAD JAHANGIR ALI ET AL. INTRODUCTION Harmonization of International Accounting Standards (IAS) has been an issue of great importance for accountants and business people since almost the beginning of the 20th century. Investors would ideally like to direct their capital to the most efficient and productive companies globally, provided they are able to understand their accounting numbers.

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1997). The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6(1), 45–68. Ingram, R. W. (1980). An investigation of the information content of certain social responsibility disclosure. Journal of Accounting Research, 18, 14–22. International Financial Statistics. (2003). International Monetary Fund IMF (September). Washington, DC. Jackson, P. M. (1982). The political economy of bureaucracy. London: Philip Allan.

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