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Author: Nor Farizal Mohammed
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508
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Book Description
Author: Nor Farizal Mohammed
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 508
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Book Description
Author: Christian Leuz
Publisher: Oxford University Press, USA
ISBN: 9780199286782
Category : Business & Economics
Languages : en
Pages : 448
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Book Description
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. In this book, international scholars address a number of important questions about the role of accounting in society.
Author: J. Zimmermann
Publisher: Springer
ISBN: 1137309288
Category : Social Science
Languages : en
Pages : 305
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Book Description
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
Author: Ryan Peterson
Publisher:
ISBN:
Category :
Languages : en
Pages : 9
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Book Description
Prior studies have examined whether conservatism acts as a compliment or a supplement to corporate governance. One argument is that firms with better corporate governance exhibit greater accounting conservatism because of the corporate governance. The other possibility is that conservatism is demanded in the absence of other forms of corporate governance. This study adds to that line of literature by examining the effect of institutional ownership on accounting conservatism. Specifically, we test whether firms with less institutional ownership exhibit more or less accounting conservatism. Consistent with the argument that greater corporate governance leads to more accounting conservatism, our results indicate a higher degree of conservatism in high-institutional ownership settings, consistent with a complimentary relationship between the monitoring from institutional ownership and conservatism. This finding contributes to the debate over why accounting conservatism occurs by finding an increased level of conservatism in firms with better corporate governance.
Author: Jeffrey L. Callen
Publisher:
ISBN:
Category :
Languages : en
Pages : 58
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Book Description
This study explores the impact of state anti-takeover laws on the governance role of conditional accounting conservatism. Passage of these laws introduced an exogenous shock to the takeover threats faced by firms and constitutes a natural experiment for investigating the relation between financial reporting conservatism and governance. Employing a difference-in-differences methodology and accounting conservatism measures that are congruent with this methodology, we find that conditional accounting conservatism increased significantly after the passage of state anti-takeover laws consistent with accounting conservatism acting as a substitute internal governance mechanism for the weakened external governance environment. We further conjecture and document that the resulting increase in conservatism is greater for firms operating in less competitive industries, firms with better performance, and firms with lower institutional ownership. This study provides a more comprehensive understanding of the overall effect of state anti-takeover laws and contributes to the long standing debate about the impact of anti-takeover legislation on corporate control and governance.
Author: James Harris Bliss
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 880
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Book Description
Author: Karthik Ramanna
Publisher: University of Chicago Press
ISBN: 022621074X
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Author: David Larcker
Publisher: FT Press
ISBN: 0132367076
Category : Business & Economics
Languages : en
Pages : 497
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Book Description
Corporate Governance Matters gives corporate board members, officers, directors, and other stakeholders the full spectrum of knowledge they need to implement and sustain superior governance. Authored by two leading experts, this comprehensive reference thoroughly addresses every component of governance. The authors carefully synthesize current academic and professional research, summarizing what is known, what is unknown, and where the evidence remains inconclusive. Along the way, they illuminate many key topics overlooked in previous books on the subject. Coverage includes: International corporate governance. Compensation, equity ownership, incentives, and the labor market for CEOs. Optimal board structure, tradeoffs, and consequences. Governance, organizational strategy, business models, and risk management. Succession planning. Financial reporting and external audit. The market for corporate control. Roles of institutional and activist shareholders. Governance ratings. The authors offer models and frameworks demonstrating how the components of governance fit together, with concrete examples illustrating key points. Throughout, their balanced approach is focused strictly on two goals: to “get the story straight,” and to provide useful tools for making better, more informed decisions.
Author: Mark Petticrew
Publisher: John Wiley & Sons
ISBN: 1405150149
Category : Psychology
Languages : en
Pages : 352
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Book Description
Such diverse thinkers as Lao-Tze, Confucius, and U.S. Defense Secretary Donald Rumsfeld have all pointed out that we need to be able to tell the difference between real and assumed knowledge. The systematic review is a scientific tool that can help with this difficult task. It can help, for example, with appraising, summarising, and communicating the results and implications of otherwise unmanageable quantities of data. This book, written by two highly-respected social scientists, provides an overview of systematic literature review methods: Outlining the rationale and methods of systematic reviews; Giving worked examples from social science and other fields; Applying the practice to all social science disciplines; It requires no previous knowledge, but takes the reader through the process stage by stage; Drawing on examples from such diverse fields as psychology, criminology, education, transport, social welfare, public health, and housing and urban policy, among others. Including detailed sections on assessing the quality of both quantitative, and qualitative research; searching for evidence in the social sciences; meta-analytic and other methods of evidence synthesis; publication bias; heterogeneity; and approaches to dissemination.
Author: Katherine M. Gehl
Publisher: Harvard Business Press
ISBN: 1633699242
Category : Political Science
Languages : en
Pages : 316
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Book Description
Leading political innovation activist Katherine Gehl and world-renowned business strategist Michael Porter bring fresh perspective, deep scholarship, and a real and actionable solution, Final Five Voting, to the grand challenge of our broken political and democratic system. Final Five Voting has already been adopted in Alaska and is being advanced in states across the country. The truth is, the American political system is working exactly how it is designed to work, and it isn't designed or optimized today to work for us—for ordinary citizens. Most people believe that our political system is a public institution with high-minded principles and impartial rules derived from the Constitution. In reality, it has become a private industry dominated by a textbook duopoly—the Democrats and the Republicans—and plagued and perverted by unhealthy competition between the players. Tragically, it has therefore become incapable of delivering solutions to America's key economic and social challenges. In fact, there's virtually no connection between our political leaders solving problems and getting reelected. In The Politics Industry, business leader and path-breaking political innovator Katherine Gehl and world-renowned business strategist Michael Porter take a radical new approach. They ingeniously apply the tools of business analysis—and Porter's distinctive Five Forces framework—to show how the political system functions just as every other competitive industry does, and how the duopoly has led to the devastating outcomes we see today. Using this competition lens, Gehl and Porter identify the most powerful lever for change—a strategy comprised of a clear set of choices in two key areas: how our elections work and how we make our laws. Their bracing assessment and practical recommendations cut through the endless debate about various proposed fixes, such as term limits and campaign finance reform. The result: true political innovation. The Politics Industry is an original and completely nonpartisan guide that will open your eyes to the true dynamics and profound challenges of the American political system and provide real solutions for reshaping the system for the benefit of all. THE INSTITUTE FOR POLITICAL INNOVATION The authors will donate all royalties from the sale of this book to the Institute for Political Innovation.
