Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.
*Adopts an international perspective while addressing unique accounting issues
*Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students
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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.