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The Evolution of International Accounting Systems

The Evolution of International Accounting Systems
Author: Mark Währisch
Publisher: Peter Lang Publishing
Total Pages: 252
Release: 2001
Genre: Business & Economics
ISBN:

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Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.


Global History of Accounting, Financial Reporting and Public Policy

Global History of Accounting, Financial Reporting and Public Policy
Author: Gary J. Previts
Publisher: Emerald Group Publishing
Total Pages: 262
Release: 2012-07-17
Genre: Business & Economics
ISBN: 0857248154

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The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.


Worldwide Financial Reporting

Worldwide Financial Reporting
Author: George J. Benston
Publisher: Oxford University Press
Total Pages: 336
Release: 2006-04-13
Genre: Business & Economics
ISBN: 019029423X

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International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.


Regulating Capitalism?

Regulating Capitalism?
Author: J. Zimmermann
Publisher: Springer
Total Pages: 268
Release: 2013-09-26
Genre: Social Science
ISBN: 1137309288

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By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.


The Evolution of International Accounting Standards in Transitional and Developing Economies

The Evolution of International Accounting Standards in Transitional and Developing Economies
Author: V.K. Zimmerman
Publisher: JAI Press
Total Pages: 0
Release: 1998-08-02
Genre: Business & Economics
ISBN: 9780762304615

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This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.


International Accounting Harmonization

International Accounting Harmonization
Author: J. Beke
Publisher: Springer
Total Pages: 224
Release: 2013-12-18
Genre: Political Science
ISBN: 1137374349

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International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.


International Accounting and Transnational Decisions

International Accounting and Transnational Decisions
Author: S. J. Gray
Publisher: Butterworth-Heinemann
Total Pages: 513
Release: 2014-05-20
Genre: Business & Economics
ISBN: 1483135683

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International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.


Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets
Author: Kees Camfferman
Publisher: Oxford University Press on Demand
Total Pages: 702
Release: 2007-03-08
Genre: Business & Economics
ISBN: 9780199296293

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