This study examines three issues. First, it investigates the Einhorn (2005) theory on US-listed Asian companies regarding voluntary disclosures. Secondly, this study determines the extent to which voluntary disclosures provided by these companies are convergent, and to determine the effect of culture on those disclosures. Lastly, it examines the voluntary use of International standards by sample companies Results of this study provide perhaps the first empirical evidence on the voluntary disclosures provided by US-listed ...
Read More
This study examines three issues. First, it investigates the Einhorn (2005) theory on US-listed Asian companies regarding voluntary disclosures. Secondly, this study determines the extent to which voluntary disclosures provided by these companies are convergent, and to determine the effect of culture on those disclosures. Lastly, it examines the voluntary use of International standards by sample companies Results of this study provide perhaps the first empirical evidence on the voluntary disclosures provided by US-listed Asian companies in the US. The evidence shows that companies with stricter mandatory disclosure regime provided significantly fewer voluntary disclosures than the companies with less strict mandatory disclosure regime. In addition, this study documents that over 80 percent of the US-listed Asian companies are voluntarily using International standards and thus contributing towards International accounting convergence. Another important contribution of this study is the development of a measure for strictness of mandatory disclosure regimes of Asian countries by two alternative methods.
Read Less
Add this copy of Voluntary Accounting Disclosures by US-listed Asian to cart. $53.09, new condition, Sold by Ria Christie Books rated 5.0 out of 5 stars, ships from Uxbridge, MIDDLESEX, UNITED KINGDOM, published 2008 by VDM Verlag Dr. Mueller E.K..
Add this copy of Voluntary Accounting Disclosures by US-listed Asian to cart. $54.46, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2008 by VDM Verlag Dr. Mueller E.K..
Add this copy of Voluntary Accounting Disclosures By Uslisted Asian to cart. $57.74, new condition, Sold by Books2anywhere rated 5.0 out of 5 stars, ships from Fairford, GLOUCESTERSHIRE, UNITED KINGDOM, published 2008 by VDM Verlag Dr. Mueller E.K..
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
Add this copy of Voluntary Accounting Disclosures By Uslisted Asian to cart. $60.37, new condition, Sold by Paperbackshop International rated 2.0 out of 5 stars, ships from Fairford, GLOS, UNITED KINGDOM, published 2008 by VDM Verlag Dr. Mueller E.K..
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
PLEASE NOTE, WE DO NOT SHIP TO DENMARK. New Book. Shipped from UK in 4 to 14 days. Established seller since 2000. Please note we cannot offer an expedited shipping service from the UK.
Add this copy of Voluntary Accounting Disclosures By Us-Listed Asian to cart. $90.78, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2008 by VDM Verlag Dr. Mueller E. K.
