Advances in International Accounting

List of Contributors vii Editorial Board ix Large Accounting Firms' Survey Reveals Emergence of ``Two Standard'' System in the European Union 1(30) Donna L. Street Robert K. Larson Experimental Judgments About Related-Party Disclosures in China 31(24) Joseph J. Schultz Jr. Yunwei Tang International Differences in Research and Development Reporting Practices: A French and Canadian Comparison 55(18) Yuan Ding Gary Entwistle Herve Stolowy Effects of Corruption on Earnings Opacity Internationally 73(12) Ahmed Riahi-Belkaoui Distributional Properties and Transformation of Financial Ratios: The Impact of the Accounting Environment 85(18) Jussi Nikkinen Petri Sahlstrom Value Relevance of Operating Income Versus Non-Operating Income in the Taiwan Stock Exchange 103(16) Ben-Hsien Bao Da-Hsien Bao The Impact of U.S. Requirements for Audit Committees on the Structure and Membership of Non-U.S. Audit Committees 119(18) Louis Braiotta Jr. Cultural Differences in Managers' Propensity to Create Slack 137(38) Chong M. Lau Ian R. C. Eggleton Regulations on IPO Pricing, Earnings Management and Earnings Forecasts During the Reform of State Enterprises in China 175(24) Heidi F. W. Lau The Usefulness of Geographic Segment Disclosure for U.S.-Based MNCs Operating in Emerging Markets 199(28) Anna D. Martin Patricia M. Poli Voluntary Disclosures in an Emerging Capital Market: Some Evidence from the Athens Stock Exchange 227 Stergios Leventis Pauline Weetman