The New Library of International Accounting

This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East.The volume is divided into three parts. The first part focuses on accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East.This acclaimed collection will be of interest to researchers and practitioners alike.