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Author: S. McLeay
Publisher: Springer
ISBN: 0230512011
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.
Author: S. McLeay
Publisher: Springer
ISBN: 0230512011
Category : Business & Economics
Languages : en
Pages : 416
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Book Description
This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.
Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 1461545897
Category : Business & Economics
Languages : en
Pages : 225
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Book Description
Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Author: World Bank
Publisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 254
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Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Author: Victoria Krivogorsky
Publisher: Routledge
ISBN: 113680871X
Category : Business & Economics
Languages : en
Pages : 305
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Book Description
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
Author: Bové Montero
Publisher: Profit Editorial
ISBN: 8416583668
Category : Business & Economics
Languages : en
Pages : 130
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Book Description
All the laws and regulations for doing business in Spain This book contains the complete laws and regulations in Spain on labour, tax and commercial matters to be taken into account by every company, entrepreneur and foreign investor for whom Spain is an attractive destination to conduct their business. This book briefly describes the main features of our country such as its geography, institutions, policies and languages, as well as any matters of a legal, tax, accounting or labour nature governing the creation of a business in Spain based on the existing rules up to the present day.
Author: Ataur Belal
Publisher: Emerald Group Publishing
ISBN: 1787548880
Category : Business & Economics
Languages : en
Pages : 193
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Book Description
Advances in Environmental Accounting Management aims to advance knowledge of the management of corporate environmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial and social consequences of corporate environmental impacts.
Author: Gary J. Previts
Publisher: Emerald Group Publishing
ISBN: 0857246712
Category : Business & Economics
Languages : en
Pages : 315
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Book Description
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Author: University of Salford
Publisher: Lulu.com
ISBN: 1291490205
Category : Reference
Languages : en
Pages : 243
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Book Description
These proceedings bring together a selection of papers from the 2012 Salford Postgraduate Annual Research Conference (SPARC). They reflect the breadth and diversity of research interests showcased at the conference, at which over 130 researchers from Salford, the North West and other UK universities presented their work. 21 papers are collated here from the humanities, arts, social sciences, health, engineering, environment and life sciences, built environment and business.
Author: Mathew Tsamenyi
Publisher: Emerald Group Publishing
ISBN: 1849506256
Category : Business & Economics
Languages : en
Pages : 397
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Book Description
Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.
Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 1838679634
Category : Business & Economics
Languages : en
Pages : 214
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Book Description
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
