Advances in international accounting. Vol. 15 / editor, J. Timothy Sale ; associate editors, Stephen B. Salter, David J. Sharp.

Profitability, multinationality and the investment opportunity set / Ahmed Riahi-Belkaoui -- The transformation of China's health care system and accounting methods : current reforms and developments / David K.W. Chu and Kolleen J. Rask -- Increasing earnings firms and their characteristics : evidence from the Taiwan stock market / Ben-Hsien Bao and and Da-Hsien Bao -- An examination of international differences in adoption and theory development of activity-based costing / John Y. Lee -- The IASC's search for legitimacy : an analysis of the IASC's standing interpretations committee / Robert K. Larson -- The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions : a new tool to promote transparency in financial reporting / Carl Pacini, Hudson Rogers and Judyth Swingen -- International differences in disclosure adequacy : empirical evidence from annual reports of French and Chinese listed firms / Yuan Ding.

The role of international auditing in the improvement of international financial reporting / Belverd E. Needles, Jr., Sridhar Ramamoorti and Sandra Waller Shelton -- The conflict between IAS disclosure requirements and the secretive culture in Egypt / Khaled Dahawy, Barbara D. Merino and Teresa L. Conover -- A New Zealand failure prediction model : development and international implications / Karen A. Van Peursem and Michael J. Pratt.