International accounting and economic development: the interaction of accounting, economic, and social indicators
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. ; London
Quorum Books
2002
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 313 S. graph. Darst. |
| ISBN: | 1567205046 |
Internformat
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| 245 | 1 | 0 | |a International accounting and economic development |b the interaction of accounting, economic, and social indicators |c Ahmed Riahi-Belkaoui |
| 264 | 1 | |a Westport, Conn. ; London |b Quorum Books |c 2002 | |
| 300 | |a XII, 313 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Weltwirtschaft | |
| 650 | 4 | |a Wirtschaftsentwicklung | |
| 650 | 4 | |a Comparative accounting | |
| 650 | 4 | |a International economic relations | |
| 650 | 4 | |a Economic development | |
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Datensatz im Suchindex
| _version_ | 1813509727516098560 |
|---|---|
| adam_text |
Contents
Exhibits vii
Preface xi
1. Accounting and Economic Development 1
2. Diversity in International Accounting 53
3. Accounting Information Adequacy and Macroeconomic
Determinants of Economic Growth: Cross-Country Evidence 105
4. Basic Needs and Economic Systems: A Sensitivity Analysis 117
5. Lending to Developing Countries and the "Welfare of Man":
An Empirical Investigation 123
6. Economic Freedom, Human Development, and Accounting
Disclosure Requirements of Global Stock Exchanges:
An Empirical Investigation 133
7. Political, Financial, and Economic Risks and Accounting
Disclosure Requirements of Global Stock Exchanges 143
8. Human Development, Economic Development, and Accounting
Disclosure Requirements of Global Stock Exchanges:
An Empirical Investigation 153
9. Managerial, Academic, and Professional Influences and
Disclosure Adequacy: An Empirical Investigation 163
vj Contents
10. Welfare of the Common Man and Accounting Disclosure
Adequacy: An Empirical Investigation 173
11. Levels of Financial Disclosure by European Firms and Relation
to Country Return and Risk 187
12. Determinants of Prediction Performance of Earnings Forecasts
Internationally: The Effects of Disclosure, Economic Risk, and
Alignment of Financial and Tax Accounting 197
13. Economic, Political, and Civil Indicators and Reporting and
Disclosure Adequacy: An Empirical Investigation 207
14. Disclosure Adequacy and Country Risk 219
15. The Effects of Country Return and Risk Differences on
Prediction Performance of Earnings Forecasts 225
16. Cultural Studies and Accounting Research 233
17. Cultural Determinism and Systematic Risk of Global Stock
Exchanges 257
18. Cultural Determinism and Compensation Practices 263
19. Cultural Determinism and Professional Self-Regulation in
Accounting: A Comparative Ranking 271
20. Cultural Determinism and the Perception of Accounting
Concepts 279
21. Economic Freedom and Macroeconomic Determinants of
Economic Growth: Cross-Country Evidence 295
Index 305
Exhibits
1.1 GNP in 1981 as the Sum of Final Demands 22
1.2 GNP in 1981 as the Sum of Incomes 23
1.3 The Ten Best Countries in the World: It Depends on the
Little Adjustments 25
2.1 The First Two Digits of the French Chart of Accounts 58
2.2 Nobes' Classification of Accounting Systems: A Hypothetical
Classification of Financial Reporting Measurement Practices
in Developed Western Countries in 1980 60
2.3 Theory of Cultural Influence 63
2.4 Relations between Gray's Accounting Values and Hofstede's
Cultural Dimensions 64
2.5 A Hierarchical Classification of Legal Systems 67
2.6 Differences between Three Approaches to Cross-National
Accounting Research 69
2.7 Theoretical Framework for the Study of the Accounting
Profession 70
2.8 An International Accounting Theory 75
2.9 Terminology of Harmonization and Standardization
Accounting Methods 79
2.10 Environmental Factors Influencing IASC's Patterns and
Survival 83
vijj Exhibits
2.11 IASC's Survival Strategies 84
2.12 The ECOSOC and Relevant UN Bodies Involved in the
Regulation of Accounting and Reporting by International
Corporations 85
2.13 OECD Member Countries and Their Dates of Joining 86
3.1 List of Countries 109
3.2 Summary Statistics and Correlation Coefficients of
Independent Variables 111
3.3 Results of the Regression Model 111
3.4 Results of the Second Regression 112
4.1 Parametric and Nonparametric Results 120
5.1 Lending Model 124
5.2 List of Countries 127
5.3 Summary Statistics 128
5.4 Regression Results: Official Creditors 129
5.5 Regression Results: Private Creditors 130
6.1 Sample 135
6.2 Adhikari and Tondkar's Disclosure Scoring Sheet 136
6.3 Summary Statistics 138
6.4 Correlation Coefficients of Independent Variables 139
6.5 Results of the Regression Model 140
7.1 Model of Accounting Development 144
7.2 Data Used in This Study 148
7.3 Results of Cross-Sectional Regressions 149
8.1 Independent Variables Used in Previous Research Studies 156
8.2 Sample Countries 158
8.3 Regression Results 159
9.1 Model of Accounting Development 164
9.2 Countries Included in the Study 166
9.3 Regression Results 168
10.1 Model of Accounting Development 175
10.2 List of Countries 178
10.3 Parametric and Nonparametric Results 180
10.4 Countries for Which a Disclosure Adequacy Is Available 183
11.1 Levels of Disclosure 190
11.2 Country Return and Risk 192
Exhibits ix
11.3 Multiple Regressions of Levels of Disclosure on Country
Return and Risk 193
12.1 Sample Description 201
12.2 Multiple Regressions of MS, on Disclosure Score, Economic
Risk, and Level of Alignment 202
13.1 Model of Accounting Development 209
13.2 Countries Included in the Study 212
13.3 Correlation Matrix 216
13.4 Regression Results 217
14.1 Data Used 221
14.2 Results of Cross-Sectional Regressions 222
15.1 Multiple Regression of MSFE on Country Return and Risk 229
17.1 Data Used 260
17.2 Results of Cross-Sectional Regression 261
18.1 List of Countries Used 266
18.2 Pay for the Time Worked in U.S. Dollars 267
18.3 Pay for the Time Worked in U.S. Dollars 267
18.4 Pay for the Time Worked in U.S. Dollars 268
19.1 Model of Accounting Professional Self-Regulation 273
19.2 Countries and Professional Self-Regulation Score 275
19.3 Regression Results 276
20.1 Questionnaire 282
20.2 Stimulus Configuration 286
20.3 Accounting Concepts' Salience in Three-Dimensional Space 287
20.4 Results of the Analysis of Variances on Three Dimensions'
Salience 288
20.5 Regression Results on the Dimensions' Salience 288
21.1 List of Countries 299
21.2 Summary Statistics 300
21.3 Correlation Coefficients of Independent Variables 300
21.4 Results of the Regression Model 301 |
| adam_txt |
Contents
Exhibits vii
Preface xi
1. Accounting and Economic Development 1
2. Diversity in International Accounting 53
3. Accounting Information Adequacy and Macroeconomic
Determinants of Economic Growth: Cross-Country Evidence 105
4. Basic Needs and Economic Systems: A Sensitivity Analysis 117
5. Lending to Developing Countries and the "Welfare of Man":
An Empirical Investigation 123
6. Economic Freedom, Human Development, and Accounting
Disclosure Requirements of Global Stock Exchanges:
An Empirical Investigation 133
7. Political, Financial, and Economic Risks and Accounting
Disclosure Requirements of Global Stock Exchanges 143
8. Human Development, Economic Development, and Accounting
Disclosure Requirements of Global Stock Exchanges:
An Empirical Investigation 153
9. Managerial, Academic, and Professional Influences and
Disclosure Adequacy: An Empirical Investigation 163
vj Contents
10. Welfare of the Common Man and Accounting Disclosure
Adequacy: An Empirical Investigation 173
11. Levels of Financial Disclosure by European Firms and Relation
to Country Return and Risk 187
12. Determinants of Prediction Performance of Earnings Forecasts
Internationally: The Effects of Disclosure, Economic Risk, and
Alignment of Financial and Tax Accounting 197
13. Economic, Political, and Civil Indicators and Reporting and
Disclosure Adequacy: An Empirical Investigation 207
14. Disclosure Adequacy and Country Risk 219
15. The Effects of Country Return and Risk Differences on
Prediction Performance of Earnings Forecasts 225
16. Cultural Studies and Accounting Research 233
17. Cultural Determinism and Systematic Risk of Global Stock
Exchanges 257
18. Cultural Determinism and Compensation Practices 263
19. Cultural Determinism and Professional Self-Regulation in
Accounting: A Comparative Ranking 271
20. Cultural Determinism and the Perception of Accounting
Concepts 279
21. Economic Freedom and Macroeconomic Determinants of
Economic Growth: Cross-Country Evidence 295
Index 305
Exhibits
1.1 GNP in 1981 as the Sum of Final Demands 22
1.2 GNP in 1981 as the Sum of Incomes 23
1.3 The Ten Best Countries in the World: It Depends on the
Little Adjustments 25
2.1 The First Two Digits of the French Chart of Accounts 58
2.2 Nobes' Classification of Accounting Systems: A Hypothetical
Classification of Financial Reporting Measurement Practices
in Developed Western Countries in 1980 60
2.3 Theory of Cultural Influence 63
2.4 Relations between Gray's Accounting Values and Hofstede's
Cultural Dimensions 64
2.5 A Hierarchical Classification of Legal Systems 67
2.6 Differences between Three Approaches to Cross-National
Accounting Research 69
2.7 Theoretical Framework for the Study of the Accounting
Profession 70
2.8 An International Accounting Theory 75
2.9 Terminology of Harmonization and Standardization
Accounting Methods 79
2.10 Environmental Factors Influencing IASC's Patterns and
Survival 83
vijj Exhibits
2.11 IASC's Survival Strategies 84
2.12 The ECOSOC and Relevant UN Bodies Involved in the
Regulation of Accounting and Reporting by International
Corporations 85
2.13 OECD Member Countries and Their Dates of Joining 86
3.1 List of Countries 109
3.2 Summary Statistics and Correlation Coefficients of
Independent Variables 111
3.3 Results of the Regression Model 111
3.4 Results of the Second Regression 112
4.1 Parametric and Nonparametric Results 120
5.1 Lending Model 124
5.2 List of Countries 127
5.3 Summary Statistics 128
5.4 Regression Results: Official Creditors 129
5.5 Regression Results: Private Creditors 130
6.1 Sample 135
6.2 Adhikari and Tondkar's Disclosure Scoring Sheet 136
6.3 Summary Statistics 138
6.4 Correlation Coefficients of Independent Variables 139
6.5 Results of the Regression Model 140
7.1 Model of Accounting Development 144
7.2 Data Used in This Study 148
7.3 Results of Cross-Sectional Regressions 149
8.1 Independent Variables Used in Previous Research Studies 156
8.2 Sample Countries 158
8.3 Regression Results 159
9.1 Model of Accounting Development 164
9.2 Countries Included in the Study 166
9.3 Regression Results 168
10.1 Model of Accounting Development 175
10.2 List of Countries 178
10.3 Parametric and Nonparametric Results 180
10.4 Countries for Which a Disclosure Adequacy Is Available 183
11.1 Levels of Disclosure 190
11.2 Country Return and Risk 192
Exhibits ix
11.3 Multiple Regressions of Levels of Disclosure on Country
Return and Risk 193
12.1 Sample Description 201
12.2 Multiple Regressions of MS, on Disclosure Score, Economic
Risk, and Level of Alignment 202
13.1 Model of Accounting Development 209
13.2 Countries Included in the Study 212
13.3 Correlation Matrix 216
13.4 Regression Results 217
14.1 Data Used 221
14.2 Results of Cross-Sectional Regressions 222
15.1 Multiple Regression of MSFE on Country Return and Risk 229
17.1 Data Used 260
17.2 Results of Cross-Sectional Regression 261
18.1 List of Countries Used 266
18.2 Pay for the Time Worked in U.S. Dollars 267
18.3 Pay for the Time Worked in U.S. Dollars 267
18.4 Pay for the Time Worked in U.S. Dollars 268
19.1 Model of Accounting Professional Self-Regulation 273
19.2 Countries and Professional Self-Regulation Score 275
19.3 Regression Results 276
20.1 Questionnaire 282
20.2 Stimulus Configuration 286
20.3 Accounting Concepts' Salience in Three-Dimensional Space 287
20.4 Results of the Analysis of Variances on Three Dimensions'
Salience 288
20.5 Regression Results on the Dimensions' Salience 288
21.1 List of Countries 299
21.2 Summary Statistics 300
21.3 Correlation Coefficients of Independent Variables 300
21.4 Results of the Regression Model 301 |
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| author | Riahi-Belkaoui, Ahmed 1943- |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV023527560 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:34:16Z |
| indexdate | 2024-10-21T08:00:49Z |
| institution | BVB |
| isbn | 1567205046 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016847767 |
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| physical | XII, 313 S. graph. Darst. |
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| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut International accounting and economic development the interaction of accounting, economic, and social indicators Ahmed Riahi-Belkaoui Westport, Conn. ; London Quorum Books 2002 XII, 313 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Weltwirtschaft Wirtschaftsentwicklung Comparative accounting International economic relations Economic development HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016847767&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- International accounting and economic development the interaction of accounting, economic, and social indicators Weltwirtschaft Wirtschaftsentwicklung Comparative accounting International economic relations Economic development |
| title | International accounting and economic development the interaction of accounting, economic, and social indicators |
| title_auth | International accounting and economic development the interaction of accounting, economic, and social indicators |
| title_exact_search | International accounting and economic development the interaction of accounting, economic, and social indicators |
| title_exact_search_txtP | International accounting and economic development the interaction of accounting, economic, and social indicators |
| title_full | International accounting and economic development the interaction of accounting, economic, and social indicators Ahmed Riahi-Belkaoui |
| title_fullStr | International accounting and economic development the interaction of accounting, economic, and social indicators Ahmed Riahi-Belkaoui |
| title_full_unstemmed | International accounting and economic development the interaction of accounting, economic, and social indicators Ahmed Riahi-Belkaoui |
| title_short | International accounting and economic development |
| title_sort | international accounting and economic development the interaction of accounting economic and social indicators |
| title_sub | the interaction of accounting, economic, and social indicators |
| topic | Weltwirtschaft Wirtschaftsentwicklung Comparative accounting International economic relations Economic development |
| topic_facet | Weltwirtschaft Wirtschaftsentwicklung Comparative accounting International economic relations Economic development |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016847767&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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