Global Accounting Perspectives
Author | : Jagdish N. Sheth |
Publisher | : Thomson South-Western |
Total Pages | : 200 |
Release | : 1989 |
Genre | : Accounting |
ISBN | : |
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Author | : Jagdish N. Sheth |
Publisher | : Thomson South-Western |
Total Pages | : 200 |
Release | : 1989 |
Genre | : Accounting |
ISBN | : |
Author | : David Procházka |
Publisher | : Springer |
Total Pages | : 397 |
Release | : 2019-02-28 |
Genre | : Business & Economics |
ISBN | : 3030118517 |
This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2013 |
Genre | : |
ISBN | : |
Author | : Kunio Ito |
Publisher | : Springer |
Total Pages | : 337 |
Release | : 2014-07-08 |
Genre | : Business & Economics |
ISBN | : 4431547924 |
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Author | : Shahrokh M. Saudagaran |
Publisher | : CCH |
Total Pages | : 292 |
Release | : 2009 |
Genre | : Business & Economics |
ISBN | : 9780808020585 |
Author | : Ferreira, Augusta da Conceição Santos |
Publisher | : IGI Global |
Total Pages | : 537 |
Release | : 2016-01-18 |
Genre | : Business & Economics |
ISBN | : 1466698047 |
The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Global Perspectives on Risk Management and Accounting in the Public Sector is a pivotal reference source for the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions. Featuring discussions on risk assessment, transparency, and information disclosure, this book is ideally designed for regulatory authorities, researchers, managers, and professionals working in the public domain.
Author | : Adam Richards |
Publisher | : Emerald Group Publishing |
Total Pages | : 197 |
Release | : 2021-01-08 |
Genre | : Business & Economics |
ISBN | : 1789739314 |
Generation Impact fills a significant gap in the impact accounting literature about how ambitions, pressures, and misgivings can be addressed, dealt with, and harnessed into forward-looking programmes for the creation, measurement, and management in social accounting.
Author | : Didier Bensadon |
Publisher | : Springer |
Total Pages | : 477 |
Release | : 2016-05-13 |
Genre | : Business & Economics |
ISBN | : 3319282255 |
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Author | : Rod Monger |
Publisher | : Wiley |
Total Pages | : 0 |
Release | : 2010-01-26 |
Genre | : Business & Economics |
ISBN | : 9780470518403 |
Financial Accounting: A Global Approach presents accounting in a form familiar to major markets in the U.S., U.K., Japan, China, France and other countries, while unifying the material through international standards. The general framework for discussion starts with international issues based on the work of the International Accounting Standards Board (IASB). The text also acknowledges the plethora of standards that come from other sources and helps the reader understand the heterogeneous nature of the global accounting arena. That is what the reader, regardless of geographic location, will take from this book. The text also includes a mixture of terminologies used in accounting, which will help the reader to develop a global accounting vocabulary. Comprehensive case studies are embedded within the text.
Author | : Shahrokh M. Saudagaran |
Publisher | : Thomson South-Western |
Total Pages | : 262 |
Release | : 2004 |
Genre | : Comparative accounting |
ISBN | : |
As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.