Advances in International Accounting, Volume 19 by J. Timothy Sale

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational learn annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a global viewpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their impression at the schooling accountants worldwide.

Advances in overseas Accounting welcomes conventional and replacement techniques, together with theoretical study, empirical examine, utilized study, and cross-cultural stories.

*Adopts a global point of view whereas addressing specified accounting issues
*Peer-reviewed and credible contributions make this a worthy source for students, researchers, and scholars

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London: Philip Allan. , & Meckling, W. (1976). Theory of the firm: Managerial behaviour. Agency cost and capital structure. Journal of Financial Economics, 3, 305–360. , & Hope, C. (1992). Environmental disclosure in UK company annual reports. Cambridge: Cambridge University Press. Krippendorff, K. (1980). Content analysis: An introduction to its methodology. New York: Sage. , & Lundholm, R. (1993). Cross sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31(Autumn), 246–271.

Ahmed, S. A. (1990). Comparison of social responsibility information disclosure media used by Canadian firms. Accounting, Auditing and Accountability Journal, 3(1), 38–53. This page intentionally left blank 24 HARMONIZATION OF ACCOUNTING MEASUREMENT PRACTICES IN SOUTH ASIA Muhammad Jahangir Ali, Kamran Ahmed and Darren Henry ABSTRACT This study examines the extent of harmonization of selected accounting measurement practices in three South Asian countries, India, Pakistan and Bangladesh. The study is based on a sample of 566 non-financial companies for the financial year 1997–1998.

The within-country Cw index is defined as the number of pairs of companies using the same accounting method where each pair member comes from the same country, divided by, for the same countries, the number of company pairs in each country if all companies used the same accounting method. ’s (1995) within-country Cw index is as follows: ÁÁ PPÀ À i j X ij X ij À 1 Cw ¼ P (4) i ðX iþ ðX iþ À 1ÞÞ where Cw is the within-country index. Archer et al. (1995) also provided the overall comparability index Co as follows: Á PÀ j X þj À 1 Co ¼ (5) X þþ ðX þþ À 1Þ where Co is the overall comparability index.

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