Advances in International Accounting, Volume 18 (Advances in - download pdf or read online

By J. Timothy Sale

ISBN-10: 0080461190

ISBN-13: 9780080461199

ISBN-10: 0762312351

ISBN-13: 9780762312351

Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar 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 agencies, in addition to their influence at the schooling accountants world wide. Advances in foreign Accounting welcomes conventional and replacement techniques, together with theoretical study, empirical study, utilized learn, and cross-cultural reports.

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245 Table 3. Descriptive Statistics for Components of the POLICY Variablea. Component 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. a Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy Policy on on on on on on on on on on on on raising financial resources. allocating financial resources. new product/service development. major capital investment decisions. finding non-labor resources. product/service pricing. product/service mix and marketing. hiring and firing. salary/wages adjustments.

To the extent that listed companies with higher market values of equity also are more important to the Chinese economy (especially considering the significant and positive correlation between TA and MVE) this finding may give impetus to considering the role of individual investors in such companies. Turning to the correlations with governance practices, STATE% has a negative and significant correlation with OUTDIR%. Thus, companies with higher percentages of their ownership in the hands of the state tend to have proportionally fewer outside directors, perhaps reflecting the relatively lower influence of non-state owners and state officials’ preference for directly influencing company management.

E. (1988). Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics, 10, 3–36. , & Sweeney, A. (1996). Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1–36. DeFond, M. , Wong, T. , & Li, S. H. (1999). The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics, 28, 269–305.

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Advances in International Accounting, Volume 18 (Advances in International Accounting) by J. Timothy Sale


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