The evolution of international accounting systems: accounting system adoptions by firms from a network perspective
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
2001
|
| Schriftenreihe: | Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution
55 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 244 S. graph. Darst. |
| ISBN: | 3631383231 0820454435 |
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| 100 | 1 | |a Währisch, Mark |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The evolution of international accounting systems |b accounting system adoptions by firms from a network perspective |c Mark Währisch |
| 264 | 1 | |a Frankfurt am Main [u.a.] |c 2001 | |
| 300 | |a 244 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution |v 55 | |
| 502 | |a Zugl.: Frankfurt (Main), Univ., Diss., 2001 | ||
| 610 | 1 | 4 | |a International Accounting Standards Board |
| 610 | 2 | 4 | |a International Accounting Standards Board |
| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 4 | |a Comptabilité - Allemagne | |
| 650 | 4 | |a Comptabilité - Histoire | |
| 650 | 4 | |a Comptabilité - Normes | |
| 650 | 4 | |a Comptabilité - États-Unis | |
| 650 | 4 | |a Comptabilité comparée | |
| 650 | 4 | |a Entreprises multinationales - Comptabilité | |
| 650 | 7 | |a Internationale aspecten |2 gtt | |
| 650 | 4 | |a Geschichte | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Accounting |x History | |
| 650 | 4 | |a Accounting |x Standards | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International business enterprises |x Accounting | |
| 650 | 4 | |a Accounting |z Germany | |
| 650 | 4 | |a Accounting |z United States | |
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| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
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| 651 | 4 | |a USA | |
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Datensatz im Suchindex
| _version_ | 1808046108618784768 |
|---|---|
| adam_text |
T
ABLE
OF
C
ONTENTS
H
CHAPTER
I:
INTRODUCTION
_
25
1.
ACCOUNTING
SYSTEMS
ADOPTION
DECISIONS
BY
FIRMS
-
A
NETWORK
ORIENTED
PERSPECTIVE
.YYYYYYYYYYYYYYYYYYYYYYYY25
2.
SEQUENCE
OF
ANALYSIS.
--------------------
.30
CHAPTER
II:
INTERNATIONAL
DIVERSITY
OF
ACCOUNTING
SYSTEMS
AND
HARMONIZATION
-------------------------------------
33
1.
OVERVIEW
.33
2.
DEFINITIONS
.33
3.
ACCOUNTING
DIVERSITY
AND
CAPITAL
MARKETS
.35
3.1
CAPITAL
MARKET
DIFFERENCES
AS
A
DETERMINANT
FOR
ACCOUNTING
DIVERSITY
.
35
3.2
STRUCTURE
OF
CAPITAL
MARKETS:
US
VERSUS
GERMANY
.
36
3.3
SOURCES
OF
FUNDS:
US
VERSUS
GERMANY
.
37
4.
INVESTOR
VERSUS
CREDITOR
ORIENTED
ACCOUNTING
SYSTEMS
.38
4.1
US-GAAP
.
38
4.2
GERMAN
GAAP
(HGB)
.
39
4.3
THE
ROLE
OF
IAS
.
41
5.
INCENTIVES
FOR
HARMONIZATION
THROUGH
REGULATION
.42
6.
LIMITS
TO
REGULATION:
THE
IMPOSSIBILITY
TO
SET
NORMATIVE
ACCOUNTING
STANDARDS
----
43
7.
HARMONIZATION
AS
A
POLITICAL
PROCESS.45
8.
STANDARD
SETTERS
IN
THE
POLITICAL
PROCESS:
INSTITUTIONAL
FACTS
AND
INTERNATIONAL
INTERESTS
.46
8.1
USA
.
46
8.2
IOSCO
.
49
8.3
IASC
.
50
8.4
GERMANY
.
52
9.
HARMONIZATION
AS
A
MARKET
PROCESS
.53
CHAPTER
III:
THE
MARKET
PROCESS:
ACCOUNTING
SYSTEM
ADOPTIONS
IN
PRESENCE
OF
NETWORK
EFFECTS
_
57
1.
OVERVIEW
.57
2.
HARMONIZATION
GAINS
AND
NETWORK
EFFECTS
_
.
_
_
57
2.1
PRELIMINARY
REMARKS
.
57
2.2
NETWORK
EFFECTS
AND
THEIR
RELATION
TO
INVESTORS,
CORPORATIONS,
AND
STANDARD
SETTERS.58
2.3
NETWORK
EFFECTS
AND
ACCOUNTING
SYSTEMS
.
60
2.4
THE
MARKET
PROCESS
IN
PRESENCE
OF
NETWORK
EFFECTS
.
62
12
T
ABLE
OF
C
ONTENTS
3.
MARKET
PROCESS
AND
CRITICAL
MASSES.
67
4.
MARKET
PROCESS
AND
PREFERENCE
UNCERTAINTY
72
5.
MARKET
PROCESS
AND
SIGNIFICANCE
OF
NETWORK
EFFECTS.
-
-------
-------------
.75
5.1
GENERAL
FRAMEWORK
.
75
5.2
CASE
1:
MARKET
PROCESS
IN
PRESENCE
OF
WEAK
NETWORK
EFFECTS
.
76
5.3
CASE
2:
MARKET
PROCESS
IN
PRESENCE
OF
INTERMEDIATE
NETWORK
EFFECTS
.
77
5.4
CASE
3:
MARKET
PROCESS
IN
PRESENCE
OF
STRONG
NETWORK
EFFECTS
.
77
5.5
CASE
4:
MARKET
PROCESS
IN
PRESENCE
OF
ASYMMETRIC
TECHNOLOGICAL
PAY-OFFS
AND
STRONG
NETWORK
EFFECTS
.
78
6.
MARKET
PROCESS
AND
ACCOUNTING
SYSTEM
ADOPTION
PATTERNS.
79
6.1
INTRODUCTION
.
79
6.2
GENERAL
ASSUMPTIONS
AND
BASIC
FRAMEWORK
.
81
6.3
CHOICE
BY
CORPORATIONS
BETWEEN
ACCOUNTING
SYSTEMS
WITH
SYMMETRIC
PRECISION
.
83
6.4
BENCHMARK
SOLUTION:
MAXIMIZING
TOTAL
PAY-OFFS
OF
FIRMS
.
86
6.5
CHOICE
BY
CORPORATIONS
BETWEEN
ACCOUNTING
SYSTEMS
WITH
ASYMMETRIC
PRECISION
.90
7.
MARKET
PROCESS
AND
STRATEGIC
COMPATIBILITY
PREANNOUNCEMENT
BY
A
STANDARD
SETTER
.95
7.1
INTRODUCTION
.
95
7.2
GENERAL
ASSUMPTIONS
AND
BASIC
FRAMEWORK
.
96
7.3
ACCOUNTING
SYSTEM
CHOICE
BY
CORPORATIONS
WITHOUT
A
PREANNOUNCEMENT
.
98
7.4
ACCOUNTING
SYSTEM
CHOICE
BY
CORPORATIONS
WITH
A
PREANNOUNCEMENT
.
100
8.
SUMMARY
AND
DISCUSSION
103
CHAPTER
IV:
POTENTIAL
COSTS
AND
BENEFITS
OF
CROSS-BORDER
LISTINGS
--------------------------------------------------------------
ILL
1.
OVERVIEW.
ILL
2.
FOREIGN
STOCK
LISTINGS
BY
GERMAN
CORPORATIONS
_
.
----------------
111
3.
DISCLOSURE
AND
REGULATORY
COSTS.
113
3.1
INTRODUCTION
.113
3.2.
REGISTRATION
RELATED
COSTS
.113
3.3.
REGULATION
RELATED
COSTS
.
114
3.4
EMPIRICAL
EVIDENCE
ABOUT
DISCLOSURE
AND
REGULATORY
COSTS
.115
4.
LISTING
ALTERNATIVES
.
_
118
5.
STOCK
EXCHANGE
LISTING
REQUIREMENTS.
_
.119
5.1
US
STOCK
EXCHANGES
.
119
5.1.1
OVERVIEW
.
119
5.1.2
DESCRIPTION
AND
TRADING
SEGMENT
.
119
5.1.3
REGISTRATION
AND
ACCOUNTING
RELATED
REQUIREMENTS
.
120
5.1.4
SANCTIONS
.
122
5.1
5
LISTING
FEES
AND
ESTIMATED
TOTAL
LISTING
COSTS
.
123
T
ABLE
OF
C
ONTENTS
N
5.2
TOKYO
STOCK
EXCHANGE
.
123
5.2.1
OVERVIEW
.
123
5.2.2
DESCRIPTION
AND
TRADING
SEGMENT
.
123
5.2
3
REGISTRATION
AND
ACCOUNTING
RELATED
REQUIREMENTS
.
124
5.2
4
SANCTIONS
.
125
5.2
5
LISTING
FEES
AND
ESTIMATED
TOTAL
LISTING
COSTS
.125
5.3
LONDON
STOCK
EXCHANGE
.
126
5.3.1
OVERVIEW
.
126
5.3.2
DESCRIPTION
AND
TRADING
SEGMENT
.
126
5.3.3
REGISTRATION
AND
ACCOUNTING
RELATED
REQUIREMENTS
.
127
5.3.4
SANCTIONS
.
127
5.3.5
LISTING
FEES
AND
ESTIMATED
TOTAL
LISTING
COSTS
.128
5.4
FRANKFURT
STOCK
EXCHANGE
.128
5.4.1
OVERVIEW
.128
5.4.2
DESCRIPTION
AND
TRADING
SEGMENT
.128
5.4.3
REGISTRATION
AND
ACCOUNTING
RELATED
REQUIREMENTS
.
130
5.4.4
SANCTIONS
.
131
5.4.5
LISTING
FEES
AND
ESTIMATED
TOTAL
LISTING
COSTS
.
131
6.
NONFINANCIAL
BENEFITS
_
.131
6.1
MARKETING
AND
PUBLIC
RELATIONS
BENEFITS
.
131
6.2
POLITICAL
BENEFITS
.
132
6.3
EMPLOYEE
RELATIONS
BENEFITS
.132
7.
FINANCIAL
BENEFITS
.133
7.1
INTRODUCTION
.133
7.2
BENEFITS
OF
INTERNATIONAL
DIVERSIFICATION
.
133
7.3
COST
OF
CAPITAL
AND
MARKET
SEGMENTATION
.
134
7.3.1
INTRODUCTION
.
134
7.3.2
THEORETICAL
RESEARCH
ABOUT
CAPITAL
MARKET
SEGMENTATION
.135
7.3.3
EMPIRICAL
EVIDENCE
ABOUT
CAPITAL
MARKET
SEGMENTATION
.
137
7.4
COST
OF
CAPITAL
AND
CAPITAL
MARKET
LIQUIDITY
.
140
7.4.1
INTRODUCTION
.
140
7.4.2
THEORETICAL
RESEARCH
ON
CAPITAL
MARKET
LIQUIDITY
.
141
7.4.3
EMPIRICAL
EVIDENCE
ON
CAPITAL
MARKET
LIQUIDITY
.
146
8.
IMPLICATIONS
OF
THE
CROSS-BORDER
LISTING
LITERATURE
FOR
THE
ANALYSIS
OF
THE
MARKET
PROCESS
149
CHAPTER
V:
DISCLOSURE
OF
ACCOUNTING
INFORMATION
ON
CAPITAL
MARKETS
_
153
1
.OVERVIEW
-
_
153
2.
MARKET
IMPERFECTIONS
IN
THE
FINANCIAL
REPORTING
ENVIRONMENT
_
.
_
153
2.1
INTRODUCTION
.153
2.2
INFORMATION
ASYMMETRY
AMONG
INVESTORS
.
154
2.3
INFORMATION
ASYMMETRY
BETWEEN
MANAGERS
AND
INVESTORS
.155
2.3.1
INTRODUCTION
.155
2.3.2
ADVERSE
SELECTION
PROBLEMS
.
156
2.3.3
MORAL
HAZARD
PROBLEMS
.
156
14
T
ABLE
OF
C
ONTENTS
2.3.4
FINANCIAL
REPORTING
EXTERNALITIES
.
157
2.3.5
LACK
OF
UNANIMITY
ABOUT
DISCLOSURE
STANDARDS
.
158
3.
INCENTIVES
FOR
DISCLOSURE
OF
ACCOUNTING
INFORMATION
.
_
.
159
3.1
INTRODUCTION
.
159
3.2
MANAGER
PERSPECTIVE
ON
DISCLOSURE
.
160
3.3
CORPORATE
PERSPECTIVE
ON
DISCLOSURE
.
161
4.
COST
OF
CAPITAL
AND
PUBLIC
DISCLOSURE
.
163
4.1
COST
OF
CAPITAL
AND
INFORMATION
RISK
.163
4.2
COST
OF
CAPITAL
AND
INFORMATION
ASYMMETRY
.
166
4.3
COST
OF
CAPITAL
AND
PROPRIETARY
COST
.
169
4.4
COST
OF
CAPITAL
AND
LITIGATION
RISK
.
173
4.5
COST
OF
CAPITAL
AND
DISCLOSURE
COST
.
175
4.6
COST
OF
CAPITAL
AND
ACCOUNTING
DISCLOSURE
IN
AN
INTERNATIONAL
CONTEXT
.
176
5.
EMPIRICAL
RESEARCH
ON
ACCOUNTING
DISCLOSURE.
179
5.1
SURVEY
.
179
5.2
THE
ASSOCIATION
BETWEEN
DISCLOSURE
LEVEL
AND
THE
COST
OF
CAPITAL
.
179
5.3
THE
ASSOCIATION
BETWEEN
DISCLOSURE
LEVEL,
BID-ASK
SPREADS
AND
TRADING
VOLUME
.
180
5.4
MARKET
REACTIONS
ON
ACCOUNTING
DISCLOSURE
IN
AN
INTERNATIONAL
SETTING
.
182
5.4.1
INTRODUCTION
.
182
5.4.2
VALUE
RELEVANCE
OF
ACCOUNTING
DIFFERENCES
IN
SEC
FORM
20-F
.
184
5.4.2.1
THE
STUDY
BY
AMIR/HARRIS/VENUTI
(1993)
.
184
5.4.2.2
THE
STUDIES
OF
REES
(1995)
AND
(1996)
.185
5.4.2.3
THE
STUDY
OF
BARTH/CLINCH
(1996)
.
186
5.4.2.4
THE
STUDY
OF
CHAN/SEOW
(1996)
.188
5.4.2.5
THE
STUDY
OF
REES/ELGERS
(1997)
.
189
5.4.2.6
THE
STUDY
OF
HARRIS/MULLER
III
(1999)
.
190
5.4.2.7
THE
STUDY
OF
KARAMANOU/RAEDY
(1999)
.
191
5.4.3
VALUE
RELEVANCE
OF
ACCOUNTING
DIFFERENCES
IN
FINANCIAL
STATEMENTS
.
192
5.4.3.1
THE
STUDY
OF
ALFORD/JONES/LEFTWICH/ZMIJESKI
(1993)
.
192
5.4.3.2
THE
STUDY
OF
JOOS/LANG
(1994)
.
194
5.4.3.3
THE
STUDY
OF
HARRIS/LANG/M611ER
(1995)
.195
5.4.3.4
THE
STUDY
OF
AUER
(1996)
.
196
5.4.3.5
THE
STUDY
OF
LEUZ/VERRECCHIA
(1999)
.
198
6.
IMPLICATIONS
OF
THE
ACCOUNTING
DISCLOSURE
LITERATURE
FOR
THE
ANALYSIS
OF
THE
MARKET
PROCESS
.199
CHAPTER
VI:
SUMMARY
OF
KEY
RESULTS
AND
CONCLUSION
_
203
APPENDIX
---------------------------------------------------------------------------------------------
207
BIBLIOGRAPHY
_
209 |
| any_adam_object | 1 |
| author | Währisch, Mark |
| author_facet | Währisch, Mark |
| author_role | aut |
| author_sort | Währisch, Mark |
| author_variant | m w mw |
| building | Verbundindex |
| bvnumber | BV013879890 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5605 |
| callnumber-raw | HF5605.W34 2001 |
| callnumber-search | HF5605.W34 2001 |
| callnumber-sort | HF 45605 W34 42001 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 820 QP 822 |
| ctrlnum | (OCoLC)48223610 (DE-599)BVBBV013879890 |
| dewey-full | 657/.0921 657/.09 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.09 21 657/.09 |
| dewey-search | 657/.09 21 657/.09 |
| dewey-sort | 3657 19 221 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland USA |
| geographic_facet | Deutschland USA |
| id | DE-604.BV013879890 |
| illustrated | Illustrated |
| indexdate | 2024-08-22T00:38:55Z |
| institution | BVB |
| isbn | 3631383231 0820454435 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009496015 |
| oclc_num | 48223610 |
| open_access_boolean | |
| owner | DE-739 DE-703 DE-19 DE-BY-UBM DE-M382 DE-521 DE-523 DE-188 |
| owner_facet | DE-739 DE-703 DE-19 DE-BY-UBM DE-M382 DE-521 DE-523 DE-188 |
| physical | 244 S. graph. Darst. |
| publishDate | 2001 |
| publishDateSearch | 2001 |
| publishDateSort | 2001 |
| record_format | marc |
| series | Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution |
| series2 | Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution |
| spelling | Währisch, Mark Verfasser aut The evolution of international accounting systems accounting system adoptions by firms from a network perspective Mark Währisch Frankfurt am Main [u.a.] 2001 244 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution 55 Zugl.: Frankfurt (Main), Univ., Diss., 2001 International Accounting Standards Board Accounting gtt Comptabilité - Allemagne Comptabilité - Histoire Comptabilité - Normes Comptabilité - États-Unis Comptabilité comparée Entreprises multinationales - Comptabilité Internationale aspecten gtt Geschichte Multinationales Unternehmen Accounting History Accounting Standards Comparative accounting International business enterprises Accounting Accounting Germany Accounting United States Harmonisierung (DE-588)4125517-3 gnd rswk-swf Netzeffekt (DE-588)4246990-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland USA (DE-588)4113937-9 Hochschulschrift gnd-content Rechnungslegung (DE-588)4128343-0 s Harmonisierung (DE-588)4125517-3 s Netzeffekt (DE-588)4246990-9 s DE-604 Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution 55 (DE-604)BV000015205 55 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009496015&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Währisch, Mark The evolution of international accounting systems accounting system adoptions by firms from a network perspective Betriebswirtschaftliche Studien Rechnungs- und Finanzwesen, Organisation und Institution International Accounting Standards Board Accounting gtt Comptabilité - Allemagne Comptabilité - Histoire Comptabilité - Normes Comptabilité - États-Unis Comptabilité comparée Entreprises multinationales - Comptabilité Internationale aspecten gtt Geschichte Multinationales Unternehmen Accounting History Accounting Standards Comparative accounting International business enterprises Accounting Accounting Germany Accounting United States Harmonisierung (DE-588)4125517-3 gnd Netzeffekt (DE-588)4246990-9 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4125517-3 (DE-588)4246990-9 (DE-588)4128343-0 (DE-588)4113937-9 |
| title | The evolution of international accounting systems accounting system adoptions by firms from a network perspective |
| title_auth | The evolution of international accounting systems accounting system adoptions by firms from a network perspective |
| title_exact_search | The evolution of international accounting systems accounting system adoptions by firms from a network perspective |
| title_full | The evolution of international accounting systems accounting system adoptions by firms from a network perspective Mark Währisch |
| title_fullStr | The evolution of international accounting systems accounting system adoptions by firms from a network perspective Mark Währisch |
| title_full_unstemmed | The evolution of international accounting systems accounting system adoptions by firms from a network perspective Mark Währisch |
| title_short | The evolution of international accounting systems |
| title_sort | the evolution of international accounting systems accounting system adoptions by firms from a network perspective |
| title_sub | accounting system adoptions by firms from a network perspective |
| topic | International Accounting Standards Board Accounting gtt Comptabilité - Allemagne Comptabilité - Histoire Comptabilité - Normes Comptabilité - États-Unis Comptabilité comparée Entreprises multinationales - Comptabilité Internationale aspecten gtt Geschichte Multinationales Unternehmen Accounting History Accounting Standards Comparative accounting International business enterprises Accounting Accounting Germany Accounting United States Harmonisierung (DE-588)4125517-3 gnd Netzeffekt (DE-588)4246990-9 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | International Accounting Standards Board Accounting Comptabilité - Allemagne Comptabilité - Histoire Comptabilité - Normes Comptabilité - États-Unis Comptabilité comparée Entreprises multinationales - Comptabilité Internationale aspecten Geschichte Multinationales Unternehmen Accounting History Accounting Standards Comparative accounting International business enterprises Accounting Accounting Germany Accounting United States Harmonisierung Netzeffekt Rechnungslegung Deutschland USA Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009496015&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000015205 |
| work_keys_str_mv | AT wahrischmark theevolutionofinternationalaccountingsystemsaccountingsystemadoptionsbyfirmsfromanetworkperspective |