Content
2004, Volume 1, Issue 4
- 465-492 The impact of contextual changes on management accounting practices: evidence from a government trading enterprise in Australia
by Sujatha Perera - 493-502 Law, religiosity and earnings opacity internationally
by Ahmed Riahi-Belkaoui - 503-518 Audit effectiveness preceding bankruptcy in UK financial institutions
by Charles A. Malgwi & Emmanuel N. Emenyonu
2004, Volume 1, Issue 3
- 267-287 The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure
by Kevin Thomas Berry & William Wilcox & Charlotte Wright - 288-303 Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
by Mahmud Hossain & Santanu Mitra - 304-341 Translation gains and losses and firms' accounting choices: UK evidence on and before SSAP No. 20
by George Emmanuel Iatridis - 342-362 The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
by Pran Krishansing Boolaky - 363-384 Changing dimensions of accountants' role and skill requirements in organisations: findings from the corporate sector in Bahrain
by Prem Lal Joshi & Wayne G. Bremser - 385-400 The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts
by S. Burak Arzova & Linda A. Kidwell
2004, Volume 1, Issue 2
- 143-163 The differential effect of directional unexpected earnings and post-earnings announcement drift behaviour
by David L. Senteney & Hua Gao & Mohammad S. Bazaz - 164-182 Incentives for consolidation of finance subsidiaries: evidence from France
by Denis Cormier & Paul Andre & Emmanuelle Charles-Cargnello - 183-214 Management control systems in Finnish technology companies: search for a typology of MCS mix
by Erkki K. Laitinen & Tom Wingren & William A. Nixon - 215-266 The corporate environmental disclosures on the internet: the case of IBEX 35 Spanish companies
by M. Pedro Rodriguez Bolivar & Belen Senes Garcia
2004, Volume 1, Issue 1
- 5-36 The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations
by Jose Luis Ucieda Blanco & Beatriz Garcia Osma - 37-60 The role of audit committees in decreasing earnings management: Korean evidence
by Jong-Hag Choi & Kyu-An Jeon & Jong-Il Park - 61-84 Some theoretical and methodological suggestions for cross-cultural accounting studies
by Chris Patel - 85-102 Accountants in Japan: culture, organisational factors and job satisfaction
by Jeanne H. Yamamura & Yvonne E. Stedham & Michimasa Satoh - 103-124 Motives, diffusion and utilisation of the balanced scorecard in Denmark
by Steen Nielsen & Rene Sorensen - 125-142 An evaluation of the financial performance of the African Development Bank
by Charles Okeahalam & Victor Murinde