Emerging markets research: Trends, issues and future directions

C Kearney - Emerging Markets Review, 2012 - Elsevier
We survey recent research on emerging markets (EM) within the fields of economics,
finance, international business and management. To do this, we reconfigure the Journal of …

A review of research on the relationship between international capital markets and financial reporting by multinational firms

SM Saudagaran, GK Meek - Journal of Accounting Literature, 1997 - search.proquest.com
An earlier survey, Meek and Saudagaran (1990) on research on transnational financial
reporting, has been extended by providing a review and synthesis of the relevant literature …

Towards a theory of cultural influence on the development of accounting systems internationally

SJ Gray - Abacus, 1988 - Wiley Online Library
Research has shown that accounting follows different patterns in different parts of the world.
There have been claims that national systems are determined by environmental factors. In …

The effect of international institutional factors on properties of accounting earnings

R Ball, SP Kothari, A Robin - Journal of accounting and economics, 2000 - Elsevier
International differences in the demand for accounting income predictably affect the way it
incorporates economic income (change in market value) over time. We characterize …

Ковалев ВВ Финансовый менеджмент: теория и практика

БИ Соколов, СВ Соколова - Вестник Санкт-Петербургского …, 2007 - cyberleninka.ru
199 нию автора, наиболее полное и адекватное понимание сферы деятельности
финансового менеджера можно получить путем формулирования пяти ключевых …

Voluntary corporate disclosure by Swedish companies

TE Cooke - Journal of International Financial Management & …, 1989 - Wiley Online Library
Sweden is of interest because of the rapid growth in the Stockholm Stock Exchange and
because of the country's disproportionate number of multi‐national enterprises. This paper …

The effect of IFRS adoption and investor protection on earnings quality around the world

MN Houqe, T van Zijl, K Dunstan… - The International journal of …, 2012 - Elsevier
This study examines the effects of mandatory IFRS adoption and investor protection on the
quality of accounting earnings in forty-six countries around the globe. The results suggest …

Gravity and culture in foreign portfolio investment

R Aggarwal, C Kearney, B Lucey - Journal of Banking & Finance, 2012 - Elsevier
Using panel regression estimates from the IMF's CPIS survey of foreign debt and equity
portfolios across 174 originating and 50 destination countries from 2001 to 2007, we clarify …

Audit firm size, public ownership, and firms' discretionary accruals management

H Vander Bauwhede, M Willekens… - The international journal …, 2003 - Elsevier
In this study, we developed and tested three hypotheses concerning earnings management
in Belgium (ie, a continental European environment). The three hypotheses are about:(1) …

[图书][B] The politics of accounting regulation: Organizing transnational standard setting in financial reporting

S Botzem - 2012 - books.google.com
'How and why do transnational regulatory bodies emerge? How do they acquire the
authority and confidence to be actors in their own right? These questions preoccupy …