Table of Contents

The influence of culture and equity market development on financial analysts' perceptions of disclosure items in listing prospectuses (A. Adhikari et al.). Value added in financial accounting: a comparative study of Germany and France (A. Haller, H. Stolowy). A comparison of the development of accounting standards for not-for-profit organizations in China and the United States (R. Epps, Shaohua Chen). Determinants of prediction performance of earnings forecasts internationally: the effects of disclosure, economic risk, and alignment of financial and tax accounting (A. Riaha-Belkaoui). The valuation relevance of Canadian-U.S. GAAP differences revisited: an examination of shareholders' equity differences (S.P. Bankyopadhyay et al.). Market valuation of goodwill and other intangible assets: the United States as a laboratory market for IASC E60 and E61 (M. Wilkins et al.). Demand for international accounting standards: a customer quality perspective (K. Watty, P. Carlson). The impact of transformations on the distributional properties of financial ratios: Finnish evidence (J.-P. Kallunki). An exploratory study of adopting requirements for audit committees in international capital markets (L. Braiotta Jr). Usefulness of book value in equity valuation: evidence from the Taiwan stock exchange (Ben-Hsien Bao, Da-Hsien Bao). Two auditing professions in Germany: how German bankers perceive the quality of the audit reports of Wirtschaftsprufer and Vereidigte Buchprufer (K. Sinning, H. Dykxhoorn). International accounting dissertation abstracts (F. Niswander).