THE 53rd INTERNATIONAL ATLANTIC ECONOMIC CONFERENCE
Paris, France
13-17 March 2002

International Accounting Issues
Friday 13:45 - 15:45

Organizer: Richard Schroeder, University of North Carolina at Charlotte

Chair: Alan Reinstein, Wayne State University

Hughlene A. Burton, University Of North Carolina at Charlotte, A Comparison of Tax Rates: The U.S., the United Kingdom, and France

Richard Schroeder and Jack Cathey, University Of North Carolina at Charlotte, and Carol Ann B. Dole, State University Of West Georgia, and David Schauer, University of Texas at El Paso, Association of Foundation for Economic and Business Research Indices with Aggregate French Accounting Income

Alan Blankley, Miami University Of Ohio, H. Fred Mittelstaedt, University Of Notre Dame, and Edward P. Swanson, Texas A&M University, Assessing the Materiality of U.S. Pension Plan Disclosures to Sponsoring Firms

Discussants: Gerald H. Lander, University of South Florida, and Joseph M. Ragan, Saint Joseph's University