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Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080493416
Category : Business & Economics
Languages : en
Pages : 216
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Book Description
This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080493416
Category : Business & Economics
Languages : en
Pages : 216
Get Book Here
Book Description
This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
Author: J. Timothy Sale
Publisher: Elsevier
ISBN: 0080545114
Category : Business & Economics
Languages : en
Pages : 261
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Book Description
This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
Author: Itzhak Venezia
Publisher: World Scientific
ISBN: 9814350001
Category : Business & Economics
Languages : en
Pages : 305
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Book Description
Bridging the GAAP: Recent Advances in Finance and Accounting aims to promote a stronger interface between researchers in accounting and finance that will enhance the understanding of the similarities and differences between these two fields. Such dialog will also acquaint researchers in each area with significant recent advances in the other area, and will enable a cross fertilization of thoughts, from which both can significantly benefit. This consolidates the efforts to bridge the gap between finance and accounting by looking at diverse topics in accounting and finance and providing interesting points of view on different topics. Most of the chapters concentrate on the topic of fair value accounting and on the question of the extent to which accounting reflects the financial situation of a firm. The book combines new developments in the area of theoretical finance and accounting, and the convergence of these two approaches to better serve investors and the general public.
Author: Kunio Ito
Publisher: Springer
ISBN: 4431547924
Category : Business & Economics
Languages : en
Pages : 337
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Book Description
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Author: Mohammad Nurunnabi
Publisher: Emerald Group Publishing
ISBN: 1801174407
Category : Business & Economics
Languages : en
Pages : 435
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Book Description
Contributions to International Accounting aims to address a vital gap in research by focusing on providing relevant and timely studies on International Financial Reporting Standards implementation for local and international policymakers.
Author: Martin Freedman
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Bill N. Schwartz
Publisher: Emerald Group Publishing
ISBN: 0762314583
Category : Business & Economics
Languages : en
Pages : 339
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Book Description
Explains how faculty members can improve their teaching methods or how accounting units can improve their curricula/programs.
Author: Philip M J Reckers
Publisher: Elsevier
ISBN: 0080471889
Category : Business & Economics
Languages : en
Pages : 308
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Book Description
Now in its 20th edition, "Advances in Accounting" continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another. This volume of "Advances in Accounting" includes articles reflective of recent economic distress: articles on the effects of post bankruptcy financial reporting, measurement of decline in earnings persistence, re-estimations of bankruptcy prediction models, and an understanding of new assurance needs. It also looks at trends of significance to academics (trends in research and dissertations focus) and practitioners (trends in IS audits). With this 20th volume, "Advances in Accounting" makes a new commitment to the global arena by introduction of an International Section and a new international associate editor. As never before, the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion change through this revised global editorial commitment.
Author: Kenneth S Most
Publisher: Elsevier
ISBN: 9781559385992
Category : Science
Languages : en
Pages : 394
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Book Description
This sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting.
Author: John Y. Lee
Publisher: Emerald Group Publishing
ISBN: 1781908427
Category : Business & Economics
Languages : en
Pages : 281
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Book Description
Advances in Management Accounting publishes well-developed articles on a variety of current topics in management accounting that are relevant to researchers in both practice and academe. As one of the premier management accounting research journals, AIMA is well poised to meet the needs of management accounting scholars.
