This paper re-considers the notion of ‘comparability’ as it has been applied to the accounting standard harmonisation project and its implications for accounting practices that are emerging in China. Comparability is a concept that has been widely referred to within the accounting...

A historical perspective lens may be useful to help people understand the world of accounting and accounting research. Some believe that the role that accounting plays in current society could be better understood by reviewing its historical association with the institutionalization development...

The frequently used approach to the comparison of two linear regression models is to use the partial F test. It is pointed out in this paper that the partial F test has in fact a naturally associated two-sided simultaneous confidence band, which is much more informative than the test itself. But...

An experimental study has been carried out to investigate the convective air-drying characteristics of a wet sand layer. The experimental setup allows dynamic measurements of both sand layer weight and temperature, with hot air flowing towards the sand layer surface to ensure a uniform drying of...