Advances in International Accounting by J. Timothy Sale

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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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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