Journal of international accounting auditing and taxation

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  Año 2005, Número 2

  • Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China

    Z. Jun Lin, Feng Chen

    págs. 79-103

    

  • Information content of mandatory quarterly foreign sales data of U.S. multinational companies under SFAS 131

    Mahmud Hossain, Barry R. Marks

    págs. 105-120

    

  • Labor cost voluntary disclosures and firm equity values: Is human capital information value-relevant?

    Kaouthar Lajili, Daniel Zéghal

    págs. 121-138

    

  • The relationship between machistic tendencies and budgeting: A cross-cultural study

    Oscar Holzmann, Roberto Mendoza, Frank Collins

    págs. 139-156

    

  • Expensing stock-based payments: A material concern?

    Jayne M. Godfrey, Keryn Chalmers

    págs. 157-173