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GUIDELINE FOR PRSENTATION AND REFERENCES

REVISED 8/20/2011

GUIDELINE FOR PRSENTATION

1 / A team of students collaborates in making the presentation. The evaluation of the performance is based on each individual making the presentation as well as the performance of the team in making a proper presentation and answering questions as a team rather than on the individual presentation only.
2 / The presentation should have two parts. The first part summarizes the material assigned and the second part should be a critical analysis of the main points.
3 / The team should submit the presentation to the instructor to make it possible for other students to have access to it.
4 / The team should generate and discuss one or more questions which are considered relevant to the material covered.

REFERENCES

Cross Listing
1 / Charitou, Andreas and Louca Christodoulos (2009). Cross-Listing and Operating Performance: Evidence from Exchange-Listed American Depository Receipts. Journal of Business Finance & Accounting. V. 36, 1, Jan./March, pp. 99-129.
Available at Business Source Premier.
2 / Coffee, John C., Jr. (2002). Racing towards the Top? The Impact of Cross-Listings and Stock Market Competitions on International Corporate Governance. Columbia Law Review. Vol. 102, no. 7 (Nov.). pp 1757-1831.
Available at LexisNexis Academic
SEC and International Financial Reporting Standards
General References
1 / Journal of Accountancy, Nov. 16, 2008
Road map

SEC Road Map for Transition to IFRS Available


Cited on Aug. 17, 2011
2 / SECURITIES AND EXCHANGE COMMISSION
17 CFR Parts 210, 229, 230, 240, 244 and 249
[RELEASE NOS. 33-8982 (Nov. 14, 2008); 34-58960; File No. S7-27-08]
RIN 3235-AJ93
ROADMAP FOR THE POTENTIAL USE OF FINANCIAL STATEMENTS
PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL
REPORTING STANDARDS BY U.S. ISSUERS
The road map is available at
Cited on Aug. 17, 2011
SEC solicited comments to be received on or before February 19, 2009.
3 / On February 24, 2010, the Commission issued a Statement in Support of Convergence and Global Accounting Standards (“2010 Statement),
Release Nos. 33-9109; 34-61578 (Feb. 24, 2010) [75 FR 9494] (Mar. 2, 2010).
Available from the address below and clicking on Commission Statement in Support of Convergence and Global Accounting Standards

Cited on Aug. 17, 2011
4 / Office of the Chief Accountant, United States Securities and Exchange Commission. Work plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers. The Work Plan is included as an appendix to the 2010 statement (see item 3 above)
Available from the address below and clicking on SEC Work Plan

Or

Cited on Aug. 17, 2011
5 / Release Nos. 33-9134; 34-62700; File No. 4-608
NOTICE OF SOLICITATION OF PUBLIC COMMENT ON CONSIDERATION OF INCORPORATING IFRS INTO THE FINANCIAL REPORTING SYSTEM FOR U.S. ISSUERS
This Release solicits comments on the following topics:
Contractual Arrangements
Corporate Governance; Stock Exchange Listing Requirements
Statutory Distribution Restrictions and Other Legal Standards Tied to Financial Reporting Standards11
Available from the address below and clicking on Release No. 33-9134

Cited on Aug. 17, 2011
SEC solicited comments to be received on or before Oct. 18, 2010.
6 / Release Nos. 33-9133; 34-62699; File No. 4-607
NOTICE OF SOLICITATION OF PUBLIC COMMENT ON CONSIDERATION OF
INCORPORATING IFRS INTO THE FINANCIAL REPORTING SYSTEM FOR U.S. ISSUERS
This Release solicits comments on the following topics:
Investors’ Current Knowledge of IFRS and Preparedness for Incorporation of IFRS
Investors’ Education Processes on Changes in Accounting Standards and Timeliness of Such Education
Extent of, Logistics for, and Estimated Time Necessary to Undertake any Necessary Changes
Available from the address below and clicking on Release No. 33-9133

Cited on Aug. 17, 2011
SEC solicited comments to be received on or before Oct. 18, 2010
References for presentations
7 / Progress report on SEC Work Plan issued on Oct. 29, 2010
Available from the address below and clicking on Progress Report on SEC Work Plan (October 29, 2010)

Cited on Aug. 17, 2011
8 / A Securities and Exchange Commission Staff Paper (May 26, 2011). Work plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers: Exploring a Possible Method of Incorporation.
Available at

The staff paper solicits feedback before July 2011.
Cited on Aug. 17, 2011
Culture and accounting values
General References
1 / Doupnik, Timothy S., and Stephen B. Salter. (2004). A review of
Empirical Tests of Gray’s Framework and Suggestions for Future
Research. Journal of Accounting Literature. pp. 1-48. Call no.
HF5601 J74.
2 / Gray, S.J. (1988). Toward a Theory of Cultural Influence on the Development of Accounting Systems Internationally. ABACUS, v 24 (1), pp. 1-15.
3 / Hofstede, Geert (1984). Cultural Dimensions in Management and Planning. Asia Pacific Journal of Management. V. 1 (2), pp. 81-99. HD28 A739.
4 / Hofstede, Geert. (1991). Cultures and Organizations: Software of the
Mind. Berkshire, England: McGraw-Hill Book Company.
Geert Hofstede

5 / Jaggi, Bikki and Pek Yee Low. (2000). Impact of Culture, Market Forces,
and Legal System on Financial Disclosures.. International Journal of
Accounting 35 (4): 495-519.
6 / McSweeney, Brenden (2002). Hofstede’s Model of National Cultural Differences and their Consequences: A Triumph of Faith- a Failure of analysis. Human Relations. V 55(1), pp. 89-118. ABI/INFORM
7 / Sivakumar, K. and Cheryl Nakata (2001). The Stampede Toward
Hofstede’s Framework: Avoiding the Sample Design Pit in Cross-Cultural Research. Journal of International Business Studies. V 32 (3), pp. 555-
574. Business Source Premier
8 / Westwood, Robert G. and James E. Everett (1987). Culture’s
Consequences: A Methodology for Comparative Management Studies in Southeast Asia? Asia Pacific Journal of Management. V. 4 (3), pp. 187-
202.
References for presentations
9 / Baskerville, Rachel F. (2003). Hofstede Never Studied Culture. Accounting, Organizations and Society,. V. 28, pp. 1-14. Science Direct
10 / Hofstede, Geert and Michael H. Bond (1988). The Confucius Connection: From Cultural Roots to Economic Growth. Organizational Dynamics, Spring, V.16 (4), pp. 5-21. Business Source Premier.
Law and Finance
General References
1 / La Porta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer. 2008. The
Economic consequences of Legal Origins. Journal of Economic
Literature 46 (2): 285-332.
A hard copy is available at the Library. HB1 J6
Download from Business Source Premier (EBSCO).
2 / Leuz, Christian, Dhananjay, and Peter D. Wysocki (2003). Earnings management and investor protection: an international comparison. Journal of Financial Economics 69 (3): 505-527.
A hard copy is available at the Library. HG 4501 J 65
Download from Science Direct
References for Presentations
3 / La Porta, Rafael, Florencio Lopez-de-Silanes, Andrei Shleifer, and
Robert W. Vishny. 1998. Law and Finance. The Journal of Political
Economy 106 (6): 1113-1155.
A hard copy is available at the Library. HB1 J6
Download from Business Source Premier (EBSCO).
4 / Roe, Mark J. and Jordan I. Siegel (2009). Finance and Politics: A Review
Essay Based on Kenneth Dam’s Analysis of Legal Traditions in the Law-
Growth Nexus. Journal of Economic Literature 46 (2): 285-332.
A hard copy is available at the Library. HB1 J6
An electronic copy will be available after 24 months of publishing the
article.
A version of this article may be downloaded using the following link

International taxation
General References
1 / Bouma, Herman B. (2009). Tax Management International Journal. Washington: Oct 9, 2009.
Vol. 38, Iss. 10; pg. 646, 3 pgs
2 / Smiley, Stafford. (2011). President Obama's Efforts at International Tax Reform. Corporate Taxation; Jan/Feb 2011; 38, 1; ABI/INFORM Global
pg. 24-29
References for Presentations
3 / Angus, Barbara, Tom Neubig, Eric Solomon, and Mark Weinberger (2010). The U.S. International Tax System at a Crossroads. Northwestern Journal of International Law & Business; Summer 2010; 30, 3; pp. 517-550. Available at ABI/INFORM .
Corporate governance
References for Presentations
1 / Black, Bernard S., Antonio Gledson de Carvalho, and Erica Gorga (2010). Corporate Gvernance in Brazil. Emerging Market Review. Volume 11, pp. 21-38.
Available at ScienceDirect
Chen, Aimin (2009). Corporate Governance in Russia and Some Points of Comparison with China. The Chinese Economy. Vol. 42, no. 3 (May-June), pp 41-59.
Available at Business Source Premier
2 / Christiansen, Hans and Alissa Kolderstova (2009). The Role of Stock Exchanges in Corporate Governance: OECD Journal: Financial Market Trends. Issue 96
Available at: ABI/INFORM
3 / Dolgopiatova, T. (2009). Corporate Governance in Russian Companies: The Role of Globalization and the Crisis. Problems of Economic Transition. Vol. 52, no. 6 (Oct.), pp76-92.
Available at Business Source Premier
4 / Dong, Minyue and Qingmai Xue (2009). Local versus Global: Corporate Governance Practices in Chinese Domestic and Overseas Companies. International Journal of Disclosure and Governance. Vol. 6, no. 4, pp. 336-354.
Available at ABI/INFORM
5 / Gilson , Ronald J., Henry Hansmann & Mariana Pargendler (2011). Regulatory Dualism as a Development Strategy: Corporate Reform in Brazil, the United States, and the European Union. Stanford Law Review 63, issue 3, March, 475-537.
Available at ABI/INFORM
6 / Sanan, Neeti, and Sangeeta Yadav (2011). Corporate Governance Reforms and Financial Disclosures: A Case of Indian Companies. IUP Journal of Corporate Governance. V. 10, Iss. 2, April, pp. 62-81.
Available at ProQuest
7 / West, Andrew (2009). The Ethics of Corporate Governance: A (South) African Perspective. International Journal of Law and Management. V. 51 (1), pp. 10-16.
Available at Emerald Management Xtra
8 / Wojick and Csaba Burger. Listing BRICs: Stock Issuers from Brazil, Russia, India, and China in New York, London, and Luxembourg.
Available at ABI/INFORM
Or

Audit Committee
References for Presentations
1 / Flchtner, Jason Royce (2010). The Recent International Growth of
Mandatory Audit Committee Requirements. International Journal of
Disclosure and Governance. V. 7, 3, pp. 227-243.
Available at ABI/INFORM
The Committee of European Securities Regulations
References for Presentations
The Committee of European Securities Regulations (2008). CESR’s Advice on
the Equivalence of Chinese, Japanese, and US GAAP. March.
Cited Sept. 7, 2010.
To download the document, follow the following steps:
1 / Web address:

2 / In the search space, type gaap equivalence. Two results will appear,
click on the second result:
Result: Equivalence- (Groups)
3 / Click on Details
4 / Click on More
5 / Under date 31 Mar. 2008, there is
Final Advise-CESR’s advice on the equivalence of Chinese, Japanese
and US GAAP’s
6 / Click on View Document
7 / Open or save the pdf file.
Derivatives
DVD
1 / Inside Job
PODCAST from

and select the year of the PODCAST and the number listed below.
1 / This American Life 2008. # 355: Giant Pool of Money. 59.02 minutes
2 / This American Life 2009. # 390: Return to the Giant Pool of Money.
59.00 minutes
Annual Report (20-F) filed by foreign corporations traded on U.S. exchanges
1 / To obtain the 20-F report for a company such as Toyota Motors:
Go to

Or go to

Type the symbol of the company “TM” in GET QUOTE and click on it.
Click on SEC Filings
For Filing Type choose Annual Reports. Download the latest year for the 20-F.