Acknowledgements

Introduction by the editor

PART I ASPECTS OF STANDARD SETTING IN CERTAIN COUNTRIES

1. A. G. Puxty, Hugh C. Willmott, David J. Cooper and Tony Lowe (1987), `Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries', Accounting, Organizations and Society, 12 (3), 273-91

2. Jill L. McKinnon and Graeme L. Harrison (1985), `Cultural Influence on Corporate and Governmental Involvement in Accounting Policy Determination in Japan', Journal of Accounting and Public Policy, 4 (3), 201-23

3. R. G. Walker (1987), `Australia's ASRB. A Case Study of Political Activity and Regulatory "Capture"', Accounting and Business Research, 17 (67), Summer, 269-86

4. Joni J. Young (1994), `Outlining Regulatory Space: Agenda Issues and the FASB', Accounting, Organizations and Society, 19 (1), January, 83-109

5. Jill McKinnon (1993), `Corporate Disclosure Regulation in Australia', Journal of International Accounting Auditing and Taxation, 2 (1), 1-21

6. Jiashu Ge and Z. Jun Lin (1993), `Economic Reforms and Accounting Internationalization in The People's Republic of China', Journal of International Accounting Auditing and Taxation, 2 (2), 129-43

PART II DISCLOSURE CHOICES

7. T. E. Cooke (1992), `The Impact of Size, Stock Market Listing and Industry Type on Disclosure in the Annual Reports of Japanese Listed Corporations', Accounting and Business Research, 22 (87), Summer, 229-37

8. Chee W. Chow and Adrian Wong-Boren (1987), `Voluntary Financial Disclosure by Mexican Corporations', Accounting Review, LXII (3), July, 533-41

9. Joseph K. Cheung, Mandy Li and Anne Wu (1991), `A Comparative Analysis of US and Taiwanese Firms' Decisions to Issue Earnings Forecasts', International Journal of Accounting, 26 (4), 264-76

PART III COMPARISONS WITH US GAAP

10. Sati P. Bandyopadhyay, J. Douglas Hanna and Gordon Richardson (1994), `Capital Market Effects of U.S.-Canada GAAP Differences', Journal of Accounting Research, 32 (2), Autumn, 262-77

11. Eli Amir, Trevor S. Harris and Elizabeth K. Venuti (1993), `A Comparison of the Value-Relevance of U. S. versus Non-U. S. GAAP Accounting Measures Using Form 20-F Reconciliations', Journal of Accounting Research, 31, (Supplement), 230-64

Peter F. Pope (1993), `Discussion of "A Comparison of the Value-Relevance of U.S. versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations"', Journal of Accounting Research, 31, (Supplement), 265-75

12. John S. Bildersee, John J. Cheh and Changwoo Lee (1990), `The International Price-Earnings Ratio Phenomenon: A Partial Explanation', Japan and the World Economy, 2 (3), September, 263-82

13. Paul R. Brown, Virginia E. Soybel and Clyde P. Stickney (1993), `Achieving Comparability of US and Japanese Financial Statement Data', Japan and the World Economy, 5 (1), May, 51-72

14. Charles Hall, Yasushi Hamao and Trevor S. Harris (1994), `A Comparison of Relations Between Security Market Prices, Returns and Accounting Measures in Japan and the United States', Journal of International Financial Management and Accounting, 5 (1) February, 47-73

PART IV FOREIGN CURRENCY TRANSLATION BY US MULTINATIONALS

15. Lawrence Revsine (1984), `The Rationale Underlying the Functional Currency Choice', Accounting Review, LIX (3), July, 505-14

16. Paul A. Griffin (1983), `Management's Preferences for FASB Statement No. 52: Predictive Ability Results', Abacus, 19 (2), December, 130-38

17. Frances L. Ayres (1986) `Characteristics of Firms Electing Early Adoption of SFAS 52', Journal of Accounting and Economics, 8, June, 143-58

18. Frances L. Ayres and Jacci L. Rodgers (1994), `Further Evidence on the Impact of SFAS 52 on Analysts' Earnings Forecasts', Journal of International Financial Management and Accounting, 5 (2), June, 120-41

19. Daniel W. Collins and William K. Salatka (1993), `Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting', Contemporary Accounting Research, 10 (1), Fall, 119-59

Jennifer L. Kao (1993), `Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting"', Contemporary Accounting Research, 10 (1), Fall, 161-6

Paul A. Griffin (1993), `Discussion of "Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accounting"', Contemporary Accounting Research, 10 (1), Fall, 167-78

PART V GEOGRAPHIC SEGMENT REPORTING BY US MULTINATIONALS

20. Ramji Balakrishnan, Trevor S. Harris and Pradyot K. Sen (1990), `The Predictive Ability of Geographic Segment Disclosures', Journal of Accounting Research, 28 (2), Autumn, 305-25

21. Timothy S. Doupnik and Robert J. Rolfe (1990), `Geographic Area Disclosures and the Assessment of Foreign Investment Risk for Disclosure in Accounting Statement Notes', International Journal of Accounting, 25 (4), 252-67

22. Bimal K. Prodhan and Malcolm C. Harris (1989), `Systematic Risk and the Discretionary Disclosure of Geographical Segments: An Empirical Investigation of US Multinationals', Journal of Business Finance & Accounting, 16 (4), Autumn, 467-92

Name Index