International Financial Accounting: A Comparative Approach

CLARE B. ROBERTS · Pauline Weetman · Paul D. Gordon

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Part 1: The Extent of International Diversity in Financial Reporting Systems. *Institutional and external influences on accounting rules and practices. *Cultural influences on accounting rules and practices. *Measuring international differences in accounting rules and practices. *The classification of accounting systems. *International harmonisation and standardisation. *International Accounting Standards. *European Union. *France. *Germany. *The Netherlands. *The UK. *Australia. *The USA. *Hungary. *Japan. *China. *Egypt Part 3: Reactions to International Diversity. 18. Stock market listing behaviour. 19. Corporate reporting policies. Glossary. Index.

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