American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 776

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American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 776

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Book Description


Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 668

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Comprehensive Dissertation Index

Comprehensive Dissertation Index PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 978

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More Than You Wanted to Know

More Than You Wanted to Know PDF Author: Omri Ben-Shahar
Publisher: Princeton University Press
ISBN: 0691161704
Category : Law
Languages : en
Pages : 239

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Book Description
How mandated disclosure took over the regulatory landscape—and why it failed Perhaps no kind of regulation is more common or less useful than mandated disclosure—requiring one party to a transaction to give the other information. It is the iTunes terms you assent to, the doctor's consent form you sign, the pile of papers you get with your mortgage. Reading the terms, the form, and the papers is supposed to equip you to choose your purchase, your treatment, and your loan well. More Than You Wanted to Know surveys the evidence and finds that mandated disclosure rarely works. But how could it? Who reads these disclosures? Who understands them? Who uses them to make better choices? Omri Ben-Shahar and Carl Schneider put the regulatory problem in human terms. Most people find disclosures complex, obscure, and dull. Most people make choices by stripping information away, not layering it on. Most people find they can safely ignore most disclosures and that they lack the literacy to analyze them anyway. And so many disclosures are mandated that nobody could heed them all. Nor can all this be changed by simpler forms in plainer English, since complex things cannot be made simple by better writing. Furthermore, disclosure is a lawmakers' panacea, so they keep issuing new mandates and expanding old ones, often instead of taking on the hard work of writing regulations with bite. Timely and provocative, More Than You Wanted to Know takes on the form of regulation we encounter daily and asks why we must encounter it at all.

The U.S. Securities and Exchange Commission

The U.S. Securities and Exchange Commission PDF Author: John W. Graham
Publisher: Scholarly Title
ISBN:
Category : Business & Economics
Languages : en
Pages : 384

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Canadiana

Canadiana PDF Author:
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 704

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Journal of Accounting and Economics

Journal of Accounting and Economics PDF Author: University of Rochester. Graduate School of Management
Publisher:
ISBN:
Category :
Languages : en
Pages : 888

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Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE Publications
ISBN: 1483375048
Category : Business & Economics
Languages : en
Pages : 605

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Book Description
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Comprehensive Dissertation Index: Business & Economics L-Z

Comprehensive Dissertation Index: Business & Economics L-Z PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 794

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IFRS 16 and Corporate Financial Performance in Italy

IFRS 16 and Corporate Financial Performance in Italy PDF Author: Elisa Raoli
Publisher: Springer Nature
ISBN: 3030716333
Category : Business & Economics
Languages : en
Pages : 130

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Book Description
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies. It discusses the theoretical framework of the off-balance sheet financing with a particular focus on the off-balance sheet lease contracts. Previous research provided controversial results about the potential impacts on the companies’ financial statement and performance deriving from leases capitalization. The application of different methodological approaches based on estimation of the expected effects resulted in inconclusive results. This book aims to measure the real impacts deriving from the post-implementation of the new lease accounting standard (IFRS 16) on companies’ financial statements, economic and financial performance, on market reactions and on financial statement’ users.