The nature and determinants of disclosure adequacy: an international perspective
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
1997
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 227 S. graph. Darst. |
| ISBN: | 1567200869 |
Internformat
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| 245 | 1 | 0 | |a The nature and determinants of disclosure adequacy |b an international perspective |c Ahmed Riahi-Belkaoui |
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| 264 | 1 | |a Westport, Conn. [u.a.] |b Quorum Books |c 1997 | |
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| 337 | |b n |2 rdamedia | ||
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| 650 | 7 | |a Divulgation en comptabilité |2 ram | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 7 | |a Vergelijkende economie |2 gtt | |
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| 650 | 4 | |a Disclosure in accounting | |
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| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-007743401 | |
Datensatz im Suchindex
| _version_ | 1813509726926798848 |
|---|---|
| adam_text |
Contents
Exhibits ix
Preface xi
1. Disclosure Adequacy: A Contingency Approach 1
Appendix l.A: Costs and Benefits of Business Information
Disclosure 60
Appendix l.B: Religious Relativism in Accounting 77
Appendix l.C: Information Needs of Financial Analysts: An
International Comparison 79
2. Disclosure Adequacy and Economic Growth 91
3. Disclosure Adequacy and Relation to Country Return and
Risks 105
4. Disclosure Adequacy and Managerial, Academic, and
Professional Influences 117
5. Disclosure Adequacy and Human Development 129
Appendix 5.A: Disclosure Scoring Sheet 140
viii Contents
Appendix 5.B: The Human Development Index 143
Appendix 5.C: Welfare of the Common Man and
Accounting Disclosure Adequacy:
An Empirical Investigation 145
6. Disclosure Adequacy and Economic, Political, and Civil
Indicators 159
7. Disclosure Adequacy, Professional Self Regulation, and
Cultural Development 183
Appendix 7.A: Report of the Cultural Studies and
Accounting Research Committee of the
International Accounting Section, American
Accounting Association 200
Index 225
Exhibits
1.1 Purposes of Required Financial Statement Disclosures 9
1.2 Reviews of International Accounting Literature 12
1.3 New Perspectives for ICFAR 16
1.4 A Framework for Cross National Accounting Research 18
15 Types of International Comparative Accounting Research 19
1.6 Schematic Systematization of the Sapir Whorf Hypothesis 36
1.7 A Classification of Political Systems 42
1.8 A Hierarchical Classification of Legal Systems 48
2.1 List of Countries 96
2.2 Summary of Statistics and Correlation Coefficients of
Independent Variables 97
2.3 Results of the Regression Model 98
2.4 Results of the Second Regression Model 99
3.1 Levels of Disclosure 108
3.2 Country Return and Risk 110
3.3 Multiple Regression Levels of Disclosure on Country Return
and Risk 112
4.1 Model of Accounting Development 118
4.2 Countries Included in the Study 120
x Exhibits
4.3 Regression Results 123
5.1 Independent Variables Used in Previous Research Studies 131
5.2 Sample 133
5.3 Regression Results 137
6.1 Countries Included in the Study 164
6.2 Correlation Matrix 170
6.3 Regression Results 171
6.4 Data Used in This Study 176
6.5 Results of Cross Sectional Regression 178
7.1 Countries and Professional Self Regulation Score 189
7.2 Regression Results 190
7.3 Countries and Data 193
7.4 Cross Sectional Regression Results (n = 32) 195 |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
| author_GND | (DE-588)121828409 |
| author_facet | Riahi-Belkaoui, Ahmed 1943- |
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| dewey-full | 657.3 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.3 |
| dewey-search | 657.3 |
| dewey-sort | 3657.3 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| indexdate | 2024-10-21T08:00:47Z |
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| language | English |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut The nature and determinants of disclosure adequacy an international perspective Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 1997 XII, 227 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Comptabilité comparée ram Divulgation en comptabilité ram Financiële verslaglegging gtt Vergelijkende economie gtt Comparative accounting Disclosure in accounting Unternehmen (DE-588)4061963-1 gnd rswk-swf Angemessenheit (DE-588)4142417-7 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Information (DE-588)4026899-8 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Unternehmen (DE-588)4061963-1 s Rechnungslegung (DE-588)4128343-0 s Information (DE-588)4026899-8 s DE-604 Angemessenheit (DE-588)4142417-7 s Internationaler Vergleich (DE-588)4120509-1 s DE-188 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007743401&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- The nature and determinants of disclosure adequacy an international perspective Comptabilité comparée ram Divulgation en comptabilité ram Financiële verslaglegging gtt Vergelijkende economie gtt Comparative accounting Disclosure in accounting Unternehmen (DE-588)4061963-1 gnd Angemessenheit (DE-588)4142417-7 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Information (DE-588)4026899-8 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4142417-7 (DE-588)4120509-1 (DE-588)4128343-0 (DE-588)4026899-8 (DE-588)4078704-7 |
| title | The nature and determinants of disclosure adequacy an international perspective |
| title_auth | The nature and determinants of disclosure adequacy an international perspective |
| title_exact_search | The nature and determinants of disclosure adequacy an international perspective |
| title_full | The nature and determinants of disclosure adequacy an international perspective Ahmed Riahi-Belkaoui |
| title_fullStr | The nature and determinants of disclosure adequacy an international perspective Ahmed Riahi-Belkaoui |
| title_full_unstemmed | The nature and determinants of disclosure adequacy an international perspective Ahmed Riahi-Belkaoui |
| title_short | The nature and determinants of disclosure adequacy |
| title_sort | the nature and determinants of disclosure adequacy an international perspective |
| title_sub | an international perspective |
| topic | Comptabilité comparée ram Divulgation en comptabilité ram Financiële verslaglegging gtt Vergelijkende economie gtt Comparative accounting Disclosure in accounting Unternehmen (DE-588)4061963-1 gnd Angemessenheit (DE-588)4142417-7 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Rechnungslegung (DE-588)4128343-0 gnd Information (DE-588)4026899-8 gnd |
| topic_facet | Comptabilité comparée Divulgation en comptabilité Financiële verslaglegging Vergelijkende economie Comparative accounting Disclosure in accounting Unternehmen Angemessenheit Internationaler Vergleich Rechnungslegung Information USA |
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