By J. Timothy Sale
Advances in overseas Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global point of view. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment firms, in addition to their impact at the schooling accountants around the globe. Advances in foreign Accounting welcomes conventional and replacement methods, together with theoretical learn, empirical examine, utilized study, and cross-cultural stories.
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Extra resources for Advances in International Accounting, Volume 18 (Advances in International Accounting)
03)Ã Notes: (1) Pearson correlations are reported on the upper-right part of the table. (2) Spearman correlations are reported on the lower-left part of the table. (3) Significance levels are shown in parentheses. 05. 00)Ã DOMINICA SUK-YEE LEE ET AL. 56) 16 Table 4. Corporate Governance and Investor Reaction 17 members. 6%, respectively, of the sample companies reporting the existence of an audit committee, a nomination committee, and a compensation committee on the board. Focusing on the POLICY variable (Table 3), most of the sample companies report that they have established rather extensive internal policies relating to the 12 aspects of operations.
Except for factors 8 and 9 significant differences were found. Significant differences were found to exist across all three nationality groupings. Basically, the different cultural groups in accounting represented different cognition or systems of knowledge regarding the perception of accounting information disclosure. Cultural affiliations could be inferred to lead to different cognition or systems of knowledge, which in turn, has the potential for inducing different perceptions of the relative importance of particular disclosure items.
CEO ¼ 0 if the chairman of BOD is the same person as the CEO, 1 otherwise. OUTDIR% ¼ percentage of directors who are outsiders. GOVERN ¼ average score for 5-item corporate governance scale. INTAUD ¼ 1 if there is an internal audit department, 0 otherwise. POLICY ¼ average score for 12 questions on the existence of formal work manuals or policies in making various operation decisions. LTA ¼ log of total assets. PUB% ¼ percentage of shares owned by individuals. 05 level. was possible. We speculated that the governance practices of a company may have affected the timeliness of its annual reports, conditional on the favorable versus unfavorable nature of the earnings change.