Showing papers in "The International Journal of Accounting in 2004"

TL;DR: In this article, a framework for the analysis of risk communication and an index to measure the quality of risk disclosure is proposed, which is based on the OLS model and is applied to a sample of non-financial companies listed in the ordinary market on the Italian Stock Exchange.

TL;DR: In this article, the authors examined the value-relevance of R&D and advertising expenditures of Korean firms, using a regression model based on the Ohlson [Contemp Account Res (1995) 661] equity-valuation framework.

TL;DR: In this article, the authors investigated the difference in the value relevance between the accounting information prepared and audited under the Chinese GAAP for A-share investors and under the international accounting standards (IAS) for Bshare investors in the Chinese stock market.

TL;DR: In this article, the authors investigated the relationship between discretionary accruals and Big Six and non-Big Six auditors and the direction of auditor change in Korea and found that there is no significant difference in discretionary expenditure between the two types of auditors.

TL;DR: In this article, an accounting values survey (AVS) administered to a sample of users and preparers of financial statements in New Zealand and India was conducted, and the results provided some support for the usefulness of Gray's accounting values as empirically based classificatory constructs, although they may require some adaptation and reinterpretation.

TL;DR: In this paper, the efficacy of maturity-gap disclosures of commercial banks in indicating their net interest income that is exposed to interest-rate risk was examined, and it was shown that one-year maturity gap measures are significantly related to the one-and three-year-ahead change in net interest revenue.

TL;DR: In this article, the authors investigated the value relevance of operating income vs. below-the-line items in the Chinese stock market, and found that the earnings response coefficients are larger for below the line items than for operating income.

TL;DR: In this paper, the authors provided an empirical study of the association between the management's perception of the importance of environmental variables and their choice of international transfer-pricing methods in the context of a developing economy.

TL;DR: In this article, the authors examined the decision relevance and timeliness of accounting earnings in Saudi Arabia during the 1995-1999 sample period and found that positive and negative earnings have differential implications on the timely of accounting profits.

TL;DR: In this paper, the authors examined the association between five societal variables (political and civil system, cultural values, type of legal system, level of economic development, and equity market features) and the amount of corporate disclosure on the Year 2000 (Y2K) technological dilemma.

TL;DR: In this paper, the authors show that the situation whereby the subsidiary chooses the same auditor as the parent company, must be considered as an explanatory variable to understand audit-switching behavior in Belgium.

TL;DR: In this article, an international managerial accounting contracting-based framework that organizes a broad sample of published research and (based on that sample) identifies research opportunities is provided. But the authors focus on operating and strategic decisions that require knowledge transfer, decision-rights assignment, and decision-right control within international organizations.

TL;DR: In this article, the authors provide an overview of the empirical research in the field and discuss the current accounting treatment of employee stock options and impending changes, and propose alternative compensation tools.

TL;DR: In this paper, the authors examine to what extent firms adhere to the stated intent of non-compulsory accounting standards when reporting for intercorporate investments and find that the actual use of the equity method is independent of the duration of the investment period, the fraction of equity held, its recent growth, and the investor's voting power.