Acknowledgements | |
Introduction | |
The Evolution of the G4 + 1 and Its impact on International Harmonization of Accounting Standards | p. 3 |
A Perspective on the U.S. Public/Private-Sector Approach to the Regulation of Financial Reporting | p. 34 |
Why Not Allow FASB and IASB Standards to Compete in the U.S.? | p. 53 |
'Non-US Firms' Accounting Standard Choices | p. 68 |
The Choice of Accounting Policy In Japan | p. 93 |
Corporate Disclosure Policy and Analyst Behavior | p. 121 |
Disclosure Level and the Cost of Equity Capital | p. 147 |
International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms | p. 174 |
The Market Valuation of IAS versus US-GAAP Accounting Measures Using Form 20-F Reconciliations | p. 210 |
The Market's Valuation of Nonreported Accounting Measures: Retrospective Reconciliations of Non-U.S. and U.S. GAAP | p. 238 |
The Association Between Stock Returns and Foreign GAAP Earnings versus Earnings Adjusted to U.S. GAAP | p. 251 |
The Effect of Legal Environment on Voluntary Disclosure: Evidence from Management Earnings Forecasts Issued in U.S. and Canadian Markets | p. 273 |
Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico | p. 301 |
Inflation Accounting and 20-F Disclosures: Evidence from Mexico | p. 325 |
Timeliness of Annual Report Releases and Market Reaction to Earnings Announcements in an Emerging Capital Market: The Case of China | p. 353 |
Financial Packaging of IPO Firms in China | p. 377 |
The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers? | p. 401 |
The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People's Republic of China | p. 424 |
The Influence of the Keiretsu on Japanese Corporate Disclosure | p. 447 |
The Changing Nature of Financial Disclosure in Japan | p. 471 |
The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan | p. 488 |
Relevance of U.S.-GAAP for Japanese Companies | p. 511 |
The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan | p. 527 |
Japanese Corporate Groupings (Keiretsu) and the Informativeness of Earnings | p. 549 |
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan | p. 576 |
Corporate Accounting Disclosure in ASEAN | p. 603 |
Accounting Practices and the Market Valuation of Accounting Numbers: Evidence from Indonesia, Korea, Malaysia, the Phillippines, Taiwan, and Thailand | p. 632 |
Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia | p. 658 |
Name Index | p. 683 |
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