The German Financial System

The German Financial System PDF Author: Jan Pieter Krahmen (editor)
Publisher:
ISBN: 0199253161
Category : Business & Economics
Languages : en
Pages : 550

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Book Description
Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.

The German Financial System

The German Financial System PDF Author: Jan Pieter Krahmen (editor)
Publisher:
ISBN: 0199253161
Category : Business & Economics
Languages : en
Pages : 550

Get Book Here

Book Description
Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.

Earnings Quality

Earnings Quality PDF Author: Jennifer Francis
Publisher: Now Publishers Inc
ISBN: 1601981147
Category : Business & Economics
Languages : en
Pages : 97

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Book Description
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

International Accounting and Multinational Enterprises

International Accounting and Multinational Enterprises PDF Author: Lee H. Radebaugh
Publisher: John Wiley & Sons
ISBN: 0471652695
Category : Business & Economics
Languages : en
Pages : 520

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Book Description
This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.

Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization

Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization PDF Author: Bayar, Yilmaz
Publisher: IGI Global
ISBN: 1799844609
Category : Political Science
Languages : en
Pages : 699

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Book Description
Globalization is a multi-dimensional concept reflecting the increased economic, social, cultural, and political integration of countries. There has been no pinpointed consensus on the history of globalization; however, the globalization process has gained significant speed as of the 1980s in combination with liberalization. Many countries have removed or loosened barriers over the international flows of goods, services, and production factors. In this context, both liberalization and globalization have led to considerable institutional, economic, social, cultural, and political changes in the world. The liberalization and globalization processes have affected economic units, institutions, cultures, social lives, and national and international politics. The Handbook of Research on Institutional, Economic, and Social Impacts of Globalization and Liberalization provides a comprehensive evaluation of the institutional, economic, and social impacts of globalization and liberalization processes across the world. While highlighting topics like economics, finance, business, and public administration, this book is ideally intended for government officials, policymakers, practitioners, stakeholders, researchers, and academicians interested in the international impacts of globalization and liberalization across a variety of different domains.

Economics and Political Implications of International Financial Reporting Standards

Economics and Political Implications of International Financial Reporting Standards PDF Author: Efobi Uchenna
Publisher:
ISBN: 9781466698789
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Microfinance Institutions

Microfinance Institutions PDF Author: R. Mersland
Publisher: Springer
ISBN: 113739966X
Category : Business & Economics
Languages : en
Pages : 329

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Book Description
Research on MFI performance is still in its infancy. MFIs are hybrid organizations with dual objectives. Performance studies in microfinance are therefore less straightforward compared to performance studies in traditional banking research. This book contains new MFI performance research by top scholars from across the globe.

Mandating IFRS

Mandating IFRS PDF Author: Dr. Edward Lee
Publisher:
ISBN: 9781859084458
Category : International financial reporting standards
Languages : en
Pages : 28

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Book Description


Handbook of Research on Global Issues in Financial Communication and Investment Decision Making

Handbook of Research on Global Issues in Financial Communication and Investment Decision Making PDF Author: Hasan Dinçer
Publisher: Business Science Reference
ISBN: 9781522592655
Category : Communication in financial institutions
Languages : en
Pages : 0

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Book Description
"This book examines the significance of financial communication in competitive business environments"--

The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks

The Challenges and Prospects of IFRS Adoption in Ethiopian Commercial Banks PDF Author: Marenesh Abebe
Publisher: GRIN Verlag
ISBN: 3668651590
Category : Business & Economics
Languages : en
Pages : 78

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Book Description
Thesis (M.A.) from the year 2018 in the subject Business economics - Accounting and Taxes, grade: 2, Addis Ababa University, course: MBA in Finance, language: English, abstract: The study aims to examine the challenges and prospects of International Financial Reporting Standards (IFRS) adoption in Ethiopian Commercial Banks. To answer the research question and to achieve the objective of the study this paper adopted the mixed research approach. The questionnaire data were analyzed using descriptive statistics and data from interview and document review were interpreted qualitatively. The results show that IFRS adoption in Ethiopian Commercial Banks will result in a number of important benefits to a wide range of stakeholders. The study also found out that with the exception of capital market the other five variables namely need of amending legal and regulatory requirement , volatility of financial position and financial performance , difficulty of obtaining source documents and data ,need of updating the existing accounting software, information system and information technology of the bank, shortage of skilled and competent man power , shortage of strong professional bodies are the key challenges of IFRS adoption in Ethiopian Commercial Banks. Finally the study recommended the relevant commercial code, tax proclamation and NBE directive should be amended by Government organs in consultation with strong professional bodies , establishment of strong professional bodies and capital market, allocation of sufficient financial and other resources by top management , introduction of IFRS in colleges and universities and future adopters should think ahead the required source documents and data as well as ensure the extent of changes needed to update the existing IT infrastructure to satisfy IFRS requirements.

Review of the Constitution

Review of the Constitution PDF Author: International Accounting Standards Committee Foundation
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 92

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Book Description