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Research in Accounting in Emerging Economies Vol: 4

Product Details
27 Dec 1999
Emerald Group Publishing Limited
332 pages - 156 x 234 x 20mm
Research in Accounting in Emerging Economies


This series rose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries). The desire of the series is to raise the level of interest in the specific problems of accounting in emerging economies and raise the awareness of the real issues, so that accounting in these countries will not be seen as a matter of copying what is done in industrialized countries. Through an increasing awareness of the real issues and the accounting practices advocated in it, the annual has become relevant to actual needs, and is making a real contribution to the accounting development process of emerging economies.
Accounting in the Far East: China. Toward internationally accepted accounting practice: improvement of Chinese accounting regulations (Z. Jun Lin, Chen Feng). Financial reporting in the emerging Chinese economy: state-owned enterprises. joint ventures and public corporations (M. Hagigi et al.). Accounting and Financial Control in South Asia. Pre-1988 reforms in financial reporting in Indonesia: the impact of capital market (J.G. Diga, S.M. Saudagaran). Statutory control in accounting and regulation: a case study of the development and financial supervisory board (BPKP) of Indonesia (J.L. Hutagoal et al.). A comparative study of accounting education and certification in South Asia (K. Ahmed, H.M. Zafarullah). Accounting in Europe. Accounting for lease contracts: the acceptability of international principles and practices in Turkey (T. Curuk, T.E. Cooke). Accounting in transitional economies: a case study of consolidation regulation in the Czech Republic (R. Jelic et al.). Accounting and Budgetary Control in the Middle East. Report on strategies for enhancing accounting profession and practices in Bahrain: accounting experts' perceptions (H. Al-Basteki). An examination of the relationships among budget participation, information asymmetry, budget emphasis, budget activities and budgetary slack: evidence based on a case study from Bahrain (P.L. Joshi). The distribution of financial ratios of Saudi Arabian companies (J.S. Al-Bumaihi et al.). External reporting in less developed countries with moderately sophisticated capital markets: a study of user needs and information provision in Jordan (M. Abu-Nassar, B.A. Rutherford). Companies' voluntary disclosure behavior when raising equity capital: a case study of Jordan (R. Buckland et al.). Accounting Education and Financial Reporting in Southern Africa. Accounting change: a case study of Tanzania (D. Alexander et al.).

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