Accounting and Regulation: New Insights on Governance, Markets and Institutions
Gespeichert in:
Format: | Elektronisch E-Book |
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Sprache: | English |
Veröffentlicht: |
New York, NY
Springer
2014
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Schlagworte: | |
Online-Zugang: | BFB01 BTU01 FHA01 FHI01 FHM01 FHN01 FHR01 FKE01 FNU01 FRO01 FWS01 FWS02 HWR01 UBG01 UBM01 UBT01 UBY01 UPA01 Volltext Inhaltsverzeichnis Abstract |
Beschreibung: | Online-Ressource (XVII, 412 p. 13 illus, online resource) |
ISBN: | 9781461480976 |
DOI: | 10.1007/978-1-4614-8097-6 |
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adam_text | ACCOUNTING AND REGULATION
/
: 2014
TABLE OF CONTENTS / INHALTSVERZEICHNIS
INTRODUCTION
CORPORATE COLLAPSE: REGULATORY, ACCOUNTING AND ETHICAL FAILURE
POST-ENRON REFORM: FINANCIAL STATEMENT INSURANCE AND GAAP RE-VISITED
ACCOUNTING STANDARD SETTING IN TWO POLITICAL CONTEXTS
CONSTITUENTS’ PARTICIPATION IN THE IASC/IASB’S DUE PROCESS OF
INTERNATIONAL ACCOUNTING STANDARD SETTING: A LONGITUDINAL ANALYSIS
A CRISIS OF IDENTITY? A JUXTAPOSING AUDITOR LIABILITY AND THE VALUE OF
AUDIT
THE CORPORATE GOVERNANCE EFFECTS OF AUDIT COMMITTEE
THE ROLE OF DEBT CONTRACTS AND DEBT COVENANTS IN CORPORATE GOVERNANCE:
REFLECTIONS ON EVOLUTION AND INNOVATION
REGULATION, BONDING AND THE QUALITY OF FINANCIAL STATEMENTS
FAIR VALUE AND THE IASB/FASB CONCEPTUAL FRAMEWORK PROJECT: AN
ALTERNATIVE VIEW
A COMPARISON OF HISTORICAL COST AND FAIR VALUE ACCOUNTING SYSTEMS:
GENERAL AND SOME REGULATORY CONCERNS
IASB ED MANAGEMENT COMMENTARY VERSUS EUROPEAN REGULATION: THE IMPACT ON
MANAGEMENT’S REPORTS OF COMPANIES LISTED ON ITALIAN STOCK EXCHANGE
DO ATTRIBUTES OF MANAGEMENT’S EXPLANATIONS OF FINANCIAL PERFORMANCE
MATTER FOR ANALYSTS? AN INTERNATIONAL PERSPECTIVE
THE CONSEQUENCES TO MANAGERS FOR FINANCIAL MISREPRESENTATION
NATIONAL STANDARD-SETTERS’ LOBBYING: AN ANALYSIS OF ITS ROLE IN THE
IFRS 2 DUE PROCESS
CURRENT STATE AND FUTURE CHALLENGES OF THE IFRS: SOME THOUGHTS
INDEX
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
ACCOUNTING AND REGULATION
/
: 2014
ABSTRACT / INHALTSTEXT
SINCE 1998, THE WORLD’S LEADING EXPERTS ON ACCOUNTING AND REGULATION
HAVE CONVENED IN A SERIES OF WORKSHOPS TO EXPLORE EMERGING ISSUES IN
THEIR FIELD, AND TO ANALYZE THE SOCIAL AND ECONOMIC CONSEQUENCES. THE
WORKSHOPS HAVE COVERED A WIDE ARRAY OF TOPICS, INCLUDING INTERNATIONAL
STANDARD SETTING, CORPORATE GOVERNANCE, AUDITING, FINANCIAL DISCLOSURE,
AND THE DYNAMICS OF MARKETS AND INSTITUTIONS. THEY HAVE ADDRESSED SOME
OF THE MOST SIGNIFICANT DEVELOPMENTS IN THE INTERNATIONAL FINANCIAL
ECONOMY, INCLUDING THE ROLE THAT ACCOUNTING PRACTICES AND POLICIES MAY
HAVE PLAYED IN THE GLOBAL FINANCIAL CRISIS. IN THIS VOLUME, THE
EDITORS SELECT CONTRIBUTIONS TO THE WORKSHOPS THAT ARE REPRESENTATIVE OF
THE FULL SPECTRUM OF ISSUES DEBATED, ILLUSTRATING THE NEGOTIABLE NATURE
OF THE CURRENT REGULATORY FRAMEWORK OF ACCOUNTING. BY CHALLENGING
STANDARD THEORIES, AND ALSO PROVIDING A WEALTH OF NEW EVIDENCE, THIS
VOLUME INCLUDES OUTSTANDING EXAMPLES OF STATE-OF-THE-ART RESEARCH, WITH
A STRONG EMPHASIS ON THE IMPLICATIONS FOR ACCOUNTING PRACTICE AND
POLICYMAKING
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
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spellingShingle | Accounting and Regulation New Insights on Governance, Markets and Institutions Management Wirtschaft Economics Auditing Economics/Management Science Rechnungslegung (DE-588)4128343-0 gnd |
subject_GND | (DE-588)4128343-0 |
title | Accounting and Regulation New Insights on Governance, Markets and Institutions |
title_auth | Accounting and Regulation New Insights on Governance, Markets and Institutions |
title_exact_search | Accounting and Regulation New Insights on Governance, Markets and Institutions |
title_full | Accounting and Regulation New Insights on Governance, Markets and Institutions edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
title_fullStr | Accounting and Regulation New Insights on Governance, Markets and Institutions edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
title_full_unstemmed | Accounting and Regulation New Insights on Governance, Markets and Institutions edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
title_short | Accounting and Regulation |
title_sort | accounting and regulation new insights on governance markets and institutions |
title_sub | New Insights on Governance, Markets and Institutions |
topic | Management Wirtschaft Economics Auditing Economics/Management Science Rechnungslegung (DE-588)4128343-0 gnd |
topic_facet | Management Wirtschaft Economics Auditing Economics/Management Science Rechnungslegung |
url | https://doi.org/10.1007/978-1-4614-8097-6 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027038276&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027038276&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT dipietraroberto accountingandregulationnewinsightsongovernancemarketsandinstitutions |