Table of Contents

LIST OF CONTRIBUTORS. EDITORIAL BOARD. REVIEWER ACKNOWLEDGEMENT. DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE IN DEVELOPING COUNTRIES: THE CASE OF QATAR, Kamal Naser, Ahmad Al-Hussaini, Duha Al-Kwa, and Rana Nuseibeh. HARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA, Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry. THE ROLE OF EARNINGS AND BOOK VALUES IN PRICING STOCKS: EVIDENCE FROM TURKEY, Asokan Anandarajan, Iftekhar Hasan, Ihsan Isik, and Cornelia McCarthy. DISCLOSURES OF CODES OF ETHICS ON CORPORATE WEBSITES:A PRE-AND-POST SARBANES-OXLEY LONGITUDINAL STUDY, Catherine C. LaCross and Richard A. Bernardi. ESTIMATING IMPACT OF FORMULA APPORTIONMENT ON ALLOCATION OF WORLDWIDE INCOME AND THE POTENTIAL FOR DOUBLE TAXATION, Kevin Devine, Priscilla O’Clock, and Lloyd “Pat” Seaton. AN ANALYSIS OF U.S. AND LATIN AMERICAN FINANCIAL ACCOUNTING RATIOS, Edwin R. Etter, Barbara Lippincott, and Jacqueline Reck. PERCEPTIONS OF EARNINGS MANAGEMENT: THE EFFECTS OF NATIONAL CULTURE, Marschall A. Geiger, Brendan T. O’Connell, Paul M. Clikeman, Elena Ochoa, Kristen Witkowski, and Ilias Basioudis. THE DEGREE OF INTERNATIONALIZATION AND THE STOCK MARKET VALUATION OF EARNING, John Y. Lee, Charles Tang, and Surinder Tikoo. EUROPE AND AMERICA - TOGETHER OR APART: AN EMPIRICAL TEST OF DIFFERENCES IN ACTUAL REPORTED RESULTS, Philip A. Lewis and Stephen B. Salter. DIVIDEND IMPUTATION SYSTEMS IN INDUSTRIALIZED COUNTRIES:AN EXAMINATION OF RELATIVE TAX BURDENS, Mahendra Gujarathi and Dorothy Feldmann.

Promotional Information

Scholarly research examining the intersection of accounting and international business