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By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm businesses, in addition to their influence at the schooling accountants world wide. Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical learn, empirical examine, utilized study, and cross-cultural reports.

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Extra info for Advances in International Accounting, Volume 18 (Advances in International Accounting)

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Dev. F Prob. t df Prob. 177 Notes: Prob. ¼ 2-tail probability; df ¼ degrees of freedom. 05 level. Table 3. Reliability Coefficients for the 40 Disclosure Items. 8503; No. of items ¼ 40; 20 items in part 1 and 20 items in part 2; No. of cases ¼ 318. Zellar, 1981). Table 3 presents the results of the test of reliability of the 40 disclosure items. It reveals that both the Guttman split-half and the Spearman–Brown correlation coefficients are high. The alpha coefficients for the separate sections used for the split-half computations and for the whole test, are also reported in Table 3.

Do outside directors monitor managers? Evidence from tender offer bids. ), 195–221. Canadian Institute of Chartered Accountants (CICA). (1995). Criteria of Control Board Guidance on Control (CoCo). Toronto, Ontario, Canada: CICA. Chen, C. J. , Gul, F. , & Su, X. (1999). A comparison of reported earnings under Chinese GAAP versus IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons, 13, 91–111. Cho, J. , & Jung, K. (1991). Earnings response coefficients: A synthesis of theory and empirical evidence.

R2 F-value (sig. 05 STATE% ¼ percentage of shares owned by the State. LP% ¼ percentage of shares owned by legal persons. PUB% ¼ percentage of shares owned by the public. LMVE ¼ log of market value of common equity, measured in RMB 100 million. LISTYRS ¼ the number of years that the company had been listed. CEO ¼ 0 if the chairman of BOD is the same person as the CEO, 1 otherwise. OUTDIR% ¼ percentage of directors who are outsiders. GOVERN ¼ average score for 5-item corporate governance scale. INTAUD ¼ 1 if there is an internal audit department, 0 otherwise.

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