International accounting

International accounting

by Choi, Frederick D. S., Meek, Gary K.

0 Type: Book

Aimed at upper-level undergraduate/graduate-level courses in international accounting, this introductory text provides case studies from developed and emerging nations alike and numerous illustrations of financial reports of independent auditors.

This study examines whether accounting standards or institutional factors are the prime determinants of differences in value relevance of accounting numbers across countries. The motivation for this study arises from ongoing accounting harmonization efforts to increase the compa…