By J. Timothy Sale
Advances in foreign Accounting is a refereed, educational study annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their impact at the schooling accountants all over the world. Advances in overseas Accounting welcomes conventional and substitute methods, together with theoretical study, empirical study, utilized learn, and cross-cultural reviews. Advances in foreign Accounting is now to be had on-line at ScienceDirect - full-text on-line of volumes 14 onwards.
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Additional resources for Advances in International Accounting
The fewer the number of alternative methods used to account for a ﬁnancial statement element and/or the greater the number of ﬁrms using a particular method to account for a ﬁnancial statement element, the greater the degree of ﬁnancial reporting uniformity, ceteris paribus. The second measure was an adaptation of the Herﬁndahl Index (H ) that is frequently used to measure industry concentration. The Herﬁndahl Index may range in value from i/n (the number of allowed alternative accounting treatments for a speciﬁc ﬁnancial statement element) to 1.
Nature of Preliminary Findings Classiﬁcation Decrease in the number of bases/methods used to account for or report on a selected ﬁnancial statement element over the years examined Increase in the number of bases/methods used to account for or report on a selected ﬁnancial statement element over the years examined No change in the number of bases/methods used to account for or report on a selected ﬁnancial statement element over the years examined Increase in the number of ﬁrms using only one basis/ method to account for a selected ﬁnancial statement element over years examined Decrease in the number of ﬁrms using only one basis/ method to account for a selected ﬁnancial statement element over years examined No change in the number of ﬁrms using only one basis/ method to account for a selected ﬁnancial statement element over years examined Assigned Weight Favorable change +1 Unfavorable change À1 Neutral 0 Favorable change +1 Unfavorable change À1 Neutral 0 In the second phase of the analysis, tables were constructed to show the distribution of ﬁrms across the range of alternative methods/bases used to account for/report on each ﬁnancial statement element over the three years examined.
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