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Wiley-Blackwell: Journal of International Financial Management & Accounting

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1.

International Convergence of Accounting Practices: Choosing between IAS and US GAAP

Journal of International Financial Management & Accounting, Vol. 15, pp. 60-91, March 2004
Number of pages: 32 Posted: 31 Mar 2004
Accepted Paper Series
University of Western Australia

Multiple version iconThere are 2 versions of this paper

Downloads 1,134
2.

Japanese Corporate Groupings (Keiretsu) and the Informativeness of Earnings

Journal of International Financial Management & Accounting, Vol. 12, No. 2, pp. 133-159, Summer 2001
Number of pages: 27 Posted: 17 Feb 2004
Accepted Paper Series
George Mason University - School of Business and Ulsan National Institute of Science and and Technology (UNIST)
Downloads 369
3.

Relative Value Relevance of R&D Reporting: An International Comparison

Journal of International Financial Management and Accounting, Vol. 13, No. 2, pp. 153-174, 2002
Number of pages: 22 Posted: 13 Nov 2002
Accepted Paper Series
Monmouth University - Department of Accounting & Business Law
Downloads 44
4.

Compliance with the Disclosure Requirements of Germany's New Market: IAS Versus US GAAP

Journal of International Financial Management and Accounting, Vol. 14, pp. 64-100, 2003
Number of pages: 37 Posted: 19 Mar 2003
Accepted Paper Series
WHU - Otto Beisheim School of Management and University of Dayton - Accounting
Downloads 41
5.

Voluntary Disclosure by State-owned Enterprises Listed on the Stock Exchange of Hong Kong

Journal of International Financial Management and Accounting, Vol. 13, pp. 125-152, 2002
Number of pages: 28 Posted: 16 Dec 2002
Accepted Paper Series
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Hang Seng Management College and Lingnan University
Downloads 39
6.

On the Performance of Naive, Analyst and Composite Earnings Forecasts: Evidence from Hong Kong

Journal of International Financial Management & Accounting, Vol. 14, pp. 146-165, June 2003
Number of pages: 20 Posted: 14 Dec 2003
Accepted Paper Series
The Chinese University of Hong Kong (CUHK) - Department of Finance, The Chinese University of Hong Kong (CUHK) - Department of Finance and The Chinese University of Hong Kong (CUHK) - Department of Finance
Downloads 37
7.

Hedging Foreign Exchange Exposure: Risk Reduction from Transaction and Translation Hedging

Journal of International Financial Management & Accounting, Vol. 15, pp. 1-20, March 2004
Number of pages: 20 Posted: 26 Mar 2004
Accepted Paper Series
Nordea Bank, Nordea Markets and Swedbank

Multiple version iconThere are 2 versions of this paper

Downloads 36
8.

Capitalizing Non-cancelable Operating Leases

Journal of International Financial Management & Accounting, Vol. 14, pp. 101-114, June 2003
Number of pages: 14 Posted: 12 Oct 2003
Accepted Paper Series
affiliation not provided to SSRN and Massey University
Downloads 35
9.

Do Value Stocks Earn Higher Returns than Growth Stocks in an Emerging Market? Evidence from the Istanbul Stock Exchange

Journal of International Financial Management and Accounting, Vol. 14, pp. 1-25, 2003
Number of pages: 25 Posted: 19 Mar 2003
Accepted Paper Series
Hacettepe University - Department of Business Administration and University of Groningen - Faculty of Economics and Business
Downloads 34
10.

The Valuation Differential between Class A and B Shares: Country Risk in the Chinese Stock Market

Journal of International Financial Management & Accounting, Vol. 15, pp. 44-59, March 2004
Number of pages: 16 Posted: 26 Apr 2004
Accepted Paper Series
affiliation not provided to SSRN and Monmouth University - Department of Accounting & Business Law
Downloads 34
11.

An Interview with Sir David Tweedie

Journal of International Financial Management and Accounting, Vol. 13, pp. 73-100, 2002
Number of pages: 28 Posted: 12 Dec 2002
Accepted Paper Series
University of Dayton - Accounting
Downloads 33
12.

If Adam Smith Were Alive Today

Journal of International Financial Management and Accounting, Vol. 13, pp. 175-182, 2002
Number of pages: 8 Posted: 17 Mar 2003
Accepted Paper Series
Independent
Downloads 33
13.

The Impact of Standard Setting on Relevance and Reliability of Accounting Information: Lower of Cost or Market Accounting Reforms in China

Journal of International Financial Management & Accounting, Vol. 16, No. 3, pp. 194-228, October 2005
Number of pages: 35 Posted: 15 Nov 2005
Accepted Paper Series
University of Houston, University of Macau - Faculty of Business Administration and China Europe International Business School (CEIBS)
Downloads 33
14.

The Value Relevance of Accounting under Political Uncertainty: Evidence Related to Quebec's Independence Movement

Journal of International Financial Management & Accounting, Vol. 16, No. 1, pp. 49-68, March 2005
Number of pages: 20 Posted: 07 Feb 2005
Accepted Paper Series
Oregon State University, University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Downloads 33
15.

Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market

Journal of International Financial Management & Accounting, Vol. 18, No. 2, pp. 86-122, Summer 2007
Number of pages: 37 Posted: 01 Jun 2007
Accepted Paper Series
Chulalongkorn University - Faculty of Commerce and Accountancy, Sasin GIBA of Chulalongkorn University, City University of Hong Kong (CityUHK) - Department of Economics & Finance and City University of Hong Kong (CityUHK) - Department of Economics & Finance

Multiple version iconThere are 2 versions of this paper

Downloads 32
16.

Firm-level Disclosures and the Relative Roles of Culture and Legal Origin

Journal of International Financial Management & Accounting, Vol. 14, pp. 218-248, October 2003
Number of pages: 31 Posted: 03 Oct 2003
Accepted Paper Series
University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 32
17.

The Introduction of the Euro and Derivative Use in French Firms

Journal of International Financial Management & Accounting, Vol. 18, No. 1, pp. 1-17, Spring 2007
Number of pages: 17 Posted: 29 Jan 2007
Accepted Paper Series
University of Strathclyde - Strathclyde Business School, University of Strathclyde - Strathclyde Business School and Glasgow City Marketing Bureau
Downloads 32
18.

Anomalies and Unusual Patterns in Reported Earnings: Japanese Managers Round Earnings

Journal of International Financial Management & Accounting, Vol. 15, No. 3, pp. 212-234, October 2004
Number of pages: 23 Posted: 21 Sep 2004
Accepted Paper Series
Utah State University - School of Accountancy, University of Hawaii - School of Accountancy and Oklahoma State University - Stillwater - School of Accounting
Downloads 31
19.

Economic Determinants of Multiple Accounting Method Choices in a Swiss Context

Journal of International Financial Management & Accounting, Vol. 15, No. 2, pp. 118-144, June 2004
Number of pages: 27 Posted: 05 Jul 2004
Accepted Paper Series
University of Geneva - Graduate School of Business (HEC-Geneva)
Downloads 31
20.

Relative Value Relevance of Alternative Accounting Treatments for Unrealized Gains: Implications for the IASB

Journal of International Financial Management & Accounting, Vol. 17, No. 3, pp. 228-255, October 2006
Number of pages: 28 Posted: 17 Sep 2006
Accepted Paper Series
University of Texas Pan American - Accounting and Business Law and Institute of Chartered Accountants of New Zealand
Downloads 31
21.

The Value Relevance of Accounting Income Reported By DAX-30 German Companies

Journal of International Financial Management & Accounting, Vol. 18, No. 3, pp. 151-191, Autumn 2007
Number of pages: 41 Posted: 14 Sep 2007
Accepted Paper Series
Tennessee State University, University of Alabama at Birmingham and Technical University Clausthal
Downloads 31
22.

After the Bubble: Valuation of Telecommunications Companies by Financial Analysts

Journal of International Financial Management & Accounting, Vol. 17, No. 2, pp. 160-174, Summer 2006
Number of pages: 15 Posted: 25 May 2006
Accepted Paper Series
WHU - Otto Beisheim School of Management and University of Giessen - Internationales Management
Downloads 29
23.

Choice of Accounting Method for Valuation of Investment Securities: Evidence from Hong Kong Firms

Journal of International Financial Management & Accounting, Vol. 14, pp. 115-145, June 2003
Number of pages: 31 Posted: 23 Sep 2003
Accepted Paper Series
Rutgers, The State University of New Jersey - Rutgers Business School and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 29
24.

Leasing in Russia: A Case Study

Journal of International Financial Management & Accounting, Vol. 17, No. 2, pp. 140-159, Summer 2006
Number of pages: 20 Posted: 25 May 2006
Accepted Paper Series
affiliation not provided to SSRN and Brock University - Accounting
Downloads 29
25.

Securities Regulation, the Timing of Annual Report Release, and Market Implications: Evidence from China

Journal of International Financial Management & Accounting, Vol. 17, No. 2, pp. 110-139, Summer 2006
Number of pages: 30 Posted: 25 May 2006
Accepted Paper Series
Texas Christian University - M.J. Neeley School of Business, Ajou University - Department of Business Administration, Cheung Kong Graduate School of Business and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Downloads 29
26.

The Information Content of Concurrently Announced Earnings, Cash Dividends, and Stock Dividends: An Investigation of the Chinese Stock Market

Journal of International Financial Management & Accounting, Vol. 13, No. 2, pp. 101-124, 2002
Number of pages: 24 Posted: 17 Jan 2003
Accepted Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, Lingnan University - Department of Finance and Insurance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 29
27.

Variations in the Financial Reporting Environment and Earnings Forecasting

Journal of International Financial Management & Accounting, Vol. 15, pp. 21-43, March 2004
Number of pages: 23 Posted: 14 Apr 2004
Accepted Paper Series
University of Toronto - Rotman School of Management
Downloads 29
28.

'Revenue Accounting' in the Age of E-Commerce: A Framework for Conceptual, Analytical, and Exchange Rate Considerations

Journal of International Financial Management and Accounting, Vol. 13, pp. 32-72, 2002
Number of pages: 41 Posted: 25 Apr 2002
Accepted Paper Series
Columbia Business School and Carnegie Mellon University
Downloads 28
29.

Cultural Influences on Judgments of Professional Accountants in Auditor-Client Conflict Resolution

Journal of International Financial Management and Accounting, Vol. 13, No. 1, pp. 1-31, 2002
Number of pages: 31 Posted: 12 Nov 2002
Accepted Paper Series
Macquarie Graduate School of Management, Macquarie University - Department of Accounting and Finance and Macquarie University - Department of Accounting and Finance
Downloads 28
30.

The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison

Journal of International Financial Management & Accounting, Vol. 14, pp. 171-193, October 2003
Number of pages: 23 Posted: 12 Oct 2003
Accepted Paper Series
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS), Seoul National University - College of Business Administration and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 28
31.

Wealth Effects of International Investments and Agency Problems for Korean Multinational Firms

Journal of International Financial Management & Accounting, Vol. 14, pp. 194-217, October 2003
Number of pages: 24 Posted: 12 Oct 2003
Accepted Paper Series
Hofstra University - Department of Finance
Downloads 28
32.

Director Ownership and Voluntary Segment Disclosure: Hong Kong Evidence

Journal of International Financial Management & Accounting, Vol. 15, No. 3, pp. 235-260, October 2004
Number of pages: 26 Posted: 21 Sep 2004
Accepted Paper Series
City University of Hong Kong (CityUHK) - Department of Accountancy and SUNY at Binghamton - School of Management
Downloads 26
33.

Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange

Journal of International Financial Management & Accounting, Vol. 18, No. 2, pp. 53-85, Summer 2007
Number of pages: 33 Posted: 01 Jun 2007
Accepted Paper Series
Nottingham Trent University and Bournemouth University - Accounting and Finance
Downloads 26
34.

Earnings Management to Influence Tax Policy: Evidence from Large Malaysian Firms

Journal of International Financial Management & Accounting, Vol. 16, No. 2, pp. 142-163, June 2005
Number of pages: 22 Posted: 05 Jun 2005
Accepted Paper Series
American University - Kogod School of Business - Department of Accounting, Tunku Puteri Intan Safinaz School of Accountancy (TISSA) and Hong Kong Baptist University (HKBU)
Downloads 26
35.

Earnings Management Vehicles for Korean Firms

Journal of International Financial Management & Accounting, Vol. 17, No. 2, pp. 85-109, Summer 2006
Number of pages: 25 Posted: 25 May 2006
Accepted Paper Series
Chonnam National University - Department of Economics, California State University, Bakersfield and Pennsylvania State University - School of Graduate Professional Studies (SGPS)
Downloads 26
36.

The Predictive Value of Earnings, Cash Flows and Accruals in the Period Surrounding the Asian Financial Crisis: Evidence from Hong Kong, Malaysia, Singapore and Thailand

Journal of International Financial Management & Accounting, Vol. 16, No. 3, pp. 165-193, October 2005
Number of pages: 29 Posted: 11 Nov 2005
Accepted Paper Series
Missouri University of Science and Technology, Oklahoma State University, Stillwater - Spears School of Business and National University of Singapore (NUS) - Department of Accounting
Downloads 26
37.

Accounting for Securitizations: A Comparison of SFAS 140 and IASB 39

Journal of International Financial Management & Accounting, Vol. 19, No. 1, pp. 73-105, Spring 2008
Number of pages: 33 Posted: 13 Jan 2008
Accepted Paper Series
American University - Kogod School of Business - Department of Accounting and James Madison University
Downloads 25
38.

Firm Characteristics and the Pricing of Foreign Earnings of US Multinational Firms

Journal of International Financial Management & Accounting, Vol. 15, No. 2, pp. 145-173, June 2004
Number of pages: 29 Posted: 05 Jul 2004
Accepted Paper Series
University of Oklahoma - Michael F. Price College of Business
Downloads 23
39.

Canadian Manager Perceptions of the US Exchange Listings: Recent Evidence

Journal of International Financial Management and Accounting, Vol. 13, pp. 235-253, 2002
Number of pages: 19 Posted: 05 Jan 2003
Accepted Paper Series
San Diego State University - College of Business Administration and affiliation not provided to SSRN
Downloads 22
40.

Corporate Non-financial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries

Journal of International Financial Management & Accounting, Vol. 14, pp. 249-278, October 2003
Number of pages: 30 Posted: 24 Oct 2003
Accepted Paper Series
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), University of Mississippi - Patterson School of Accountancy and University of Toronto - Rotman School of Management
Downloads 22
41.

Corporate Value, Managerial Stockholdings and Investments of Japanese Firms

Journal of International Financial Management & Accounting, Vol. 17, No. 1, pp. 29-51, April 2006
Number of pages: 23 Posted: 08 May 2006
Accepted Paper Series
University of Dayton, University of Nebraska at Omaha - Department of Finance, Banking & Law and California State University, Fullerton - Department of Accounting
Downloads 22
42.

Economic and Financial Challenges

Journal of International Financial Management & Accounting, Vol. 15, pp. 174-183, June 2004
Number of pages: 10 Posted: 05 Jul 2004
Accepted Paper Series
Independent
Downloads 22
43.

How Comprehensive is Comprehensive Income? The Value Relevance of Foreign Currency Translation Adjustments

Journal of International Financial Management & Accounting, Vol. 16, No. 2, pp. 97-122, June 2005
Number of pages: 26 Posted: 05 Jun 2005
Accepted Paper Series
Montclair State University - Accounting, Law & Taxation
Downloads 22
44.

Investment and the Global Financial Disorder

Journal of International Financial Management & Accounting, Vol. 14, pp. 166-170, June 2003
Number of pages: 5 Posted: 12 Oct 2003
Accepted Paper Series
New York University (NYU) - Department of Management and Organizational Behavior
Downloads 21
45.

The Operational Hedging Properties of Intangible Assets: The Case of Non-voluntary Foreign Asset Selloffs

Journal of International Financial Management and Accounting, Vol. 13, pp. 183-213, 2002
Number of pages: 31 Posted: 05 Jan 2003
Accepted Paper Series
Old Dominion University - Strome College of Business and San Diego State University - Finance Department

Multiple version iconThere are 4 versions of this paper

Downloads 21
46.

Determinants of Internet Financial Reporting by New Zealand Companies

Journal of International Financial Management and Accounting, Vol. 14, pp. 26-63, 2003
Number of pages: 38 Posted: 19 Mar 2003
Accepted Paper Series
Queen's University Belfast, Massey University and University of Canterbury
Downloads 19
47.

Sharing Wealth: Evidence from Financial Ratios in Spain

Journal of International Financial Management and Accounting, Vol. 13, pp. 214-234, 2002
Number of pages: 21 Posted: 10 Feb 2003
Accepted Paper Series
University of Zaragoza, University of Zaragoza - Faculty of Business and Economics and University of Zaragoza - Faculty of Business and Economics
Downloads 19
48.

The Risk-Relevance of Accounting Data: Evidence from the Spanish Stock Market

Journal of International Financial Management & Accounting, Vol. 17, No. 3, pp. 175-207, October 2006
Number of pages: 33 Posted: 17 Sep 2006
Accepted Paper Series
University of Valencia and Polytechnic University of Cartagena
Downloads 19
49.

An Interview with Brian Smith of the International Forum on Accountancy Development (IFAD)

Journal of International Financial Management and Accounting, Vol. 13, pp. 254-273, 2002
Number of pages: 20 Posted: 05 Jan 2003
Accepted Paper Series
University of Dayton - Accounting and DePaul University
Downloads 18
50.

A Comparison Between One-Tier and Two-Tier Board Structures in France

Journal of International Financial Management & Accounting, Vol. 21, No. 3, pp. 279-310, Autumn 2010
Number of pages: 32 Posted: 10 Aug 2010
Accepted Paper Series
Monmouth University - Department of Economics, Finance, and Real Estate and Monmouth University - Department of Accounting & Business Law
Downloads 17