Advances in International Accounting

The impact of income smoothing on earnings response coefficients in the Finnish stock market (J.-P. Kallunki, T. Martikainen). International developments on reporting going concern uncertainties and financial vulnerability (J. Loftus, M.C. Miller). A modular approach to facilitate globalization of accounting curricula (Z. Rezaee et al.). Strategies for enhancing the accounting profession and accounting practices in Kuwait: perceptions of accounting experts (W. Al-Rashed). The extent of voluntary disclosure in the board of directors' statement: the case of Jordan, Kamal Naser and Khalid Al-Khatib. Accounting hedges: should we expect changes under SFAS No. 133? (T. Conover, W.A. Wallace). Foreign issuers in US capital markets: an enforcement perspective (R.H. Tondkar et al.). High tech hedging: measuring the financial impact of derivatives under SFAS 119 (T.G. Evans et al.). A comparison of the continuing education requirements of Canada, Mexico, and the United States with a view to harmonization (T.M. McGhee, L.G. Jordan). Financial reporting for Mexican banks: an assessment of Circular 1343 (A. Hazera).