Accounting Theory Volume 4

SECTION VII: POSITIVE ACCOUNTING THEORY The Methodology of Positive Accounting Positive Accounting Theory: A Ten Year Perspective Positive Accounting Theory and the PA Cult Accounting and Policy Choice and Firm Characteristics in the Asia-Pacific Region: an International Empirical Test of Costly Contracting Theory SECTION VIII: THE TRUE AND FAIR VIEW AND PRINCIPLES VERSUS RULES-BASED STANDARDS Principles Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy The True and Fair View in British Accounting A European True and Fair View Rules, Principles, and Judgments in Accounting Standards SECTION IX: INTERNATIONAL ACCOUNTING AND CONVERGENCE The Introduction of International Accounting Standards in Europe: Implications for International Convergence The Adoption of International Accounting Standards in the European Union pp. 127-153 Trends in Research on International Accounting Harmonization pp. 272-304 The Quest for International Accounting Harmonization: A Review of the Standard- Setting Agendas of the IASC, US, UK, Canada and Australia, 1973-1997 From National to Global Accounting and Reporting Standards A Statistical Model of International Accounting Harmonization pp. 1-29 SECTION X: OTHER NATIONAL AND REGIONAL ACCOUNTING STUDIES The Institutional Environment of Financial Reporting Regulation in ASEAN Countries Corporate Financial Reporting and Regulation in Japan Accounting Theory in the Political Economy of China Ownership Structure and Earnings Informativeness: Evidence from Korea Accounting Developments in Pakistan Accounting Theory in the Political Economy of China Ownership Structure and Earnings Informativeness: Evidence from Korea Corporate Ownership and Governments in Russia