LEADER 04978nam 2200673Ka 450 001 9910785405003321 005 20110201105442.0 010 $a1-282-96406-2 010 $a9786612964060 010 $a0-85724-452-3 035 $a(CKB)2670000000066823 035 $a(EBL)647709 035 $a(OCoLC)781310626 035 $a(SSID)ssj0000472717 035 $a(PQKBManifestationID)11325182 035 $a(PQKBTitleCode)TC0000472717 035 $a(PQKBWorkID)10435218 035 $a(PQKB)11141711 035 $a(MiAaPQ)EBC647709 035 $a(Au-PeEL)EBL647709 035 $a(CaPaEBR)ebr10440335 035 $a(CaONFJC)MIL296406 035 $a(UtOrBLW)bslw06921170 035 $a(PPN)170270688 035 $a(EXLCZ)992670000000066823 100 $a20110201d2010 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aResearch in accounting in emerging economies$hVol. 10$b[electronic resource] /$fedited by Mathew Tsamenyi, Shahzad Uddin 205 $a1st ed. 210 $aBingley, UK $cEmerald$d2010 215 $a1 online resource (309 p.) 225 1 $aResearch in accounting in emerging economies,$x1479-3563 300 $aDescription based upon print version of record. 311 $a0-85724-451-5 320 $aIncludes bibliographical references. 327 $aA trail of unintended consequences : management accounting information in a volatile environment / Esinath Ndiweni -- A new institutional analysis of IFRS / Ahmed Kholeif -- The relationship between auditor size and audit fees : further evidence from big four market shares in emerging economies / Stephan A. Fafatas, Kevin Jialin Sun -- Factors influencing corporate disclosure transparency in the active share tradeing firms : an explanatory study / Khaled Samaha, Khaled Dahawy -- Analysis of the determinants of corporate social responsibility disclosure in the annual reports of Tunisian listed firms / Souhir Khemir, Chedli Baccouche -- Corporate environmental and climate change disclosures : empirical evidence from Bangladesh / Ataur Rahman Belal, Md. Rezaul Kabir, Stuart Cooper, Prasanta Dey, Niaz Ahmed Khan, Taiabur Rahman, Mohobbot Ali -- The adoption of IPSASs in South Asia : a comparative study of seven countries / Pawan Adhikari, Frode Mellemvik -- The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices : some reflections from Bangladesh / Habib-Uz-Zaman Khan, Rafiuddin Ahmed, Abdel Karim Halabi -- The adoption of accrual accounting in the Indonesian public sector / Harun Harun, Peter Robinson -- Toward IFRS : economic consequences of accounting convergence in an emerging economy / Vinícius Simmer de Lima, Gerlando Augusto Sampaio Franco de Lima, L. Nelson Guedes de Carvalho, Iran Siqueira Lima. 330 $aAccounting research in emerging economies has been growing significantly over the last two decades due to the increasing recognition of the roles that accounting systems play in these environments. Globalization of capital markets and competition; the emergence of international accounting standards and structural adjustment programmes have all brought accounting issues in emerging economies to the fore. Research papers in the current volume have highlighted the implications of the aforementioned issues. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etc. The papers published in this volume have provided us the opportunities to further engage with wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting reforms in areas such as accounting standards, disclosures, and corporate governance in both the public and private sectors in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions. 410 0$aResearch in accounting in emerging economies. 606 $aBusiness & Economics$xBanks & Banking$2bisacsh 606 $aBanking$2bicssc 606 $aFinance & accounting$2bicssc 606 $aAccounting$zDeveloping countries 615 7$aBusiness & Economics$xBanks & Banking. 615 7$aBanking. 615 7$aFinance & accounting. 615 0$aAccounting 676 $a657.091724 701 $aUddin$b Shahzad$01498038 701 $aTsamenyi$b Mathew$01498039 801 0$bUtOrBLW 801 1$bUtOrBLW 906 $aBOOK 912 $a9910785405003321 996 $aResearch in accounting in emerging economies$93723418 997 $aUNINA