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Author: Roberto Di Pietra
Publisher: Springer Science & Business Media
ISBN: 1461480973
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Author: Roberto Di Pietra
Publisher: Springer Science & Business Media
ISBN: 1461480973
Category : Business & Economics
Languages : en
Pages : 424
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Book Description
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 48
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Book Description
Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 9780792384403
Category : Business & Economics
Languages : en
Pages : 238
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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: Christian Leuz
Publisher: OUP Oxford
ISBN: 0191536830
Category : Business & Economics
Languages : en
Pages : 434
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Book Description
Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.
Author:
Publisher:
ISBN: 9781909704886
Category : Investments
Languages : en
Pages : 9
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Book Description
Author:
Publisher:
ISBN: 9789279135750
Category : Research, Industrial
Languages : en
Pages : 135
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Book Description
This publication draws a comprehensive picture of the Science, Technology and Innovation activities in the European Union as carried out by its people, enterprises and governments. It provides the reader with statistical information to appreciate the evolution and composition of science and technology in Europe and its position with regard to its partners. The pocketbook is divided into seven chapters among which: Government budget appropriations or outlays on Research and Development (GBAORD), R&D Expenditure, R&D Personnel, Human Resources in Science and Technology, Innovation, Patents, High-technology.
Author: Kirstin Becker
Publisher:
ISBN: 9781680838305
Category :
Languages : en
Pages : 276
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Book Description
This monograph reviews the academic literature on market outcomes, reporting practices and the political economy behind the global use of IFRS. It summarizes research findings and methods that are relevant for the analysis of future regulatory innovations, such as the international standardization of sustainability (or ESG) reporting.
Author: Angela Brew
Publisher: McGraw-Hill Education (UK)
ISBN: 033523920X
Category : Education
Languages : en
Pages : 200
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Book Description
University research is of central political, cultural and economic importance for nations and is currently the subject of considerable debate and discussion in universities worldwide. Research has become highly competitive though scarce resources. In recent years, research policies and strategies at different levels have called into question researcher autonomy, problematised academic freedom, created new disciplinary hierarchies, skewed publication rates and processes, created powerful ways to measure research outputs and demanded new working habits. This book is concerned with how individual researchers experience and respond to this scenario. It brings together research and scholarship examining the socio-political context of university research and explores how researchers' perceptions and identities are changed by political and cultural agendas for research. The book brings together the work of leading international scholars from different countries who have investigated theoretically and empirically the nature of research, research cultures and academic researcher identities. It brings together work that has hitherto only been reported in isolated and esoteric contexts internationally, thus consolidating the nature of research as an important field of study in its own right and providing important new understandings of how research is experienced in universities. A range of different theoretical positions taken by different authors is indicative of a lively and robust field of developing knowledge. Contributors:Dr Gerlese S. Akerlind, Dr Christine Asmar, Professor David Boud, Dr Harry de Boer, Dr Jurgen Enders, Dr Margaret Kiley, Dr Liudvika Leisyte, Professor Alison Lee, Dr Catherine Manathunga, Professor Emeritus Ian McNay, Dr Ocean Ripeka Mercier, Dr Mari Murtonen, Associate Professor Susan Page, Professor Betty Rambur, Professor Sir Peter Scott, Professor Margaret Thornton, Professor Malcolm Tight
Author: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342
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Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Author: Kashi R Balachandran
Publisher: World Scientific
ISBN: 9811220484
Category : Business & Economics
Languages : en
Pages : 715
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Book Description
Can there be reliable information that is also relevant to decision making? Information for Efficient Decision Making: Big Data, Blockchain and Relevance focuses on the consolidation of information to facilitate making decisions in firms, in order to make their operations efficient to reduce their costs and consequently, increase their profitability. The advent of blockchain has generated great interest as an alternative to centralized organizations, where the data is gathered through a centralized ledger keeping of activities of the firm. The decentralized ledger keeping is one of the main features of blockchain that has given rise to many issues of technology, development, implementation, privacy, acceptance, evaluation and so on. Blockchain concept is a follow-up to big data environment facilitated by enormous progress in computer hardware, storage capacities and technological prowess. This has resulted in the rapid acquiring of data not considered possible earlier. With shrewd modeling analytics and algorithms, the applications have grown to significant levels. This handbook discusses the progress in data collection, pros and cons of collecting information on decentralized publicly available ledgers and several applications.
