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Evolution Of Research On International Accounting Harmonization
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Book Synopsis Evolution of Research on International Accounting Harmonization by : Charles Richard Baker
Download or read book Evolution of Research on International Accounting Harmonization written by Charles Richard Baker and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting is acknowledged to be a complex form of socio-economic activity whose historical evolution is co-extensive with that of human civilization. Indeed, it is argued that the rise of capitalism and the current hegemony of global capital would not have been possible without the existence of an institutionalized set of organized accounting practices. As processes of globalization have become increasingly evident, there have also been calls for international accounting harmonization (IAH) of accounting practices. At the same time, there have been impediments in the path towards achieving IAH, not the least of which have been cultural and economic differences among countries. As of 1 January 2005, the path towards IAH entered a new and perhaps decisive phase. From that date, all companies domiciled in the European Union with publicly traded securities must prepare their consolidated accounts in accordance with International Financial Reporting Standards. This event presents an opportunity for socio-economic researchers to assess the status of IAH research. In this review article, we summarize research published in major English language accounting research journals during the period from 1965 to 2004 in order to trace trends in IAH research and to assess where the research may evolve from here. We conclude that the evolution of IAH research reflects the overall trend towards institutional isomorphism that is present in the IAH process itself. Implications for future IAH research are discussed.
Book Synopsis International Accounting Harmonization by : J. Beke
Download or read book International Accounting Harmonization written by J. Beke and published by Springer. This book was released on 2013-12-18 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Author :Organisation for Economic Co-operation and Development Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre ISBN 13 : Total Pages :160 pages Book Rating :4.F/5 ( download)
Book Synopsis Harmonization of Accounting Standards by : Organisation for Economic Co-operation and Development
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Book Synopsis Current Debates Regarding International Accounting Harmonization, Standardization and Compliance by : Ioana Anghel
Download or read book Current Debates Regarding International Accounting Harmonization, Standardization and Compliance written by Ioana Anghel and published by . This book was released on 2016 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater comparability and transparency of international financial reporting. This paper is intended to identify the importance of accounting and financial information in the present context of continuous and dynamic change towards globalization on all levels, in order to outline the underlying factors that generate differences regarding international accounting. At the same time, the paper traces the evolution of international accounting harmonization, standardization and uniformity with the aim of describing the advantages, concerns, success and flaws of the IAS/IFRS framework.
Book Synopsis Financial Reporting and Global Capital Markets by : Kees Camfferman
Download or read book Financial Reporting and Global Capital Markets written by Kees Camfferman and published by Oxford University Press, USA. This book was released on 2007-03-08 with total page 701 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher description
Book Synopsis The Evolution of International Accounting Systems by : Mark Währisch
Download or read book The Evolution of International Accounting Systems written by Mark Währisch and published by Peter Lang Publishing. This book was released on 2001 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
Book Synopsis Impact of Globalization on International Accounting Harmonization by : Paul Diaconu
Download or read book Impact of Globalization on International Accounting Harmonization written by Paul Diaconu and published by . This book was released on 2007 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization is a historical process, which has been created as a need of improving the resource allocation and to develop bigger markets for the global economy. Ideas about going global we found in Adam Smith and David Ricardo opera, going through Marx vision about the phenomena until our ages. We can consider it as one of the biggest social processes which the humanity has facing since ever. That's why it's impact in the global economy is huge and the accounting sector which is playing a vital role in the information process of the society is very important. That's why one of the main international accounting processes on the actual period is the harmonization of the national accounting systems. The harmonization process is influenced by several factors like culture, politics, economy and also sociological behaviors. The paper is trying to present the evolution of harmonization process during the time advantages and weakness generated by its solutions. The paper is trying to present also the efforts of the to main accounting systems: US GAAP and IAS/IFRS in order to achieve in the next period the convergence, in order to be able to propose to the financial world an unique accounting model.
Book Synopsis Accounting and Corporate Reporting by : Soner Gokten
Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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".
Book Synopsis History, Advantages, Disadvantages, Barriers to the International Harmonization, and Discussion on the Progress of Harmonization Accounting Standards in ASEAN Countries (Malaysia, Singapore, and Thailand) by : Fiza Urif
Download or read book History, Advantages, Disadvantages, Barriers to the International Harmonization, and Discussion on the Progress of Harmonization Accounting Standards in ASEAN Countries (Malaysia, Singapore, and Thailand) written by Fiza Urif and published by . This book was released on 2016 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Harmonization is the process of increasing the level of agreement in accounting standards and practices between countries. The purpose of this study is to boost and enhance the researchers' understanding on the International harmonization of financial reporting. This study aims to define the International harmonization of financial reporting, identify the advantages, disadvantages and barriers for the International harmonization, and explore the progress of the harmonization of accounting standards in ASEAN countries. A literature review is done after reading articles, journals and books to gain better clarity about the subject and form a bigger picture about the study in its entirety.
Book Synopsis The Evolution of International Accounting Standards in Transitional and Developing Economies by : V.K. Zimmerman
Download or read book The Evolution of International Accounting Standards in Transitional and Developing Economies written by V.K. Zimmerman and published by JAI Press. This book was released on 1998-08-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Book Synopsis The Development of an International Auditing Harmonization Model and the Empirical Testing of One of Its Components by : Susan Pin Pin Teo
Download or read book The Development of an International Auditing Harmonization Model and the Empirical Testing of One of Its Components written by Susan Pin Pin Teo and published by . This book was released on 1989 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Regulating Capitalism? by : J. Zimmermann
Download or read book Regulating Capitalism? written by J. Zimmermann and published by Springer. This book was released on 2013-09-26 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Politics of Accounting Regulation by : Sebastian Botzem
Download or read book The Politics of Accounting Regulation written by Sebastian Botzem and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Book Synopsis Encyclopedia of International Accounting by : Parmod Chand
Download or read book Encyclopedia of International Accounting written by Parmod Chand and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Book Synopsis Developments in the International Harmonization of Accounting by : Christopher Nobes
Download or read book Developments in the International Harmonization of Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers. The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization. This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.
Book Synopsis Advances in International Accounting by : J. Timothy Sale
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2006-06-28 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is 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. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. *Adopts an international perspective while addressing unique accounting issues *Peer-reviewed and credible contributions make this a valuable resource for scholars, researchers, and students
Book Synopsis International Accounting by : Frederick D. S. Choi
Download or read book International Accounting written by Frederick D. S. Choi and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Development and Classification - Comparative Accounting I - Comparative Accounting II - Reporting and Disclosure - Foreign Currency Translation - Accounting for Changing Prices - International Accounting Harmonization - International Financial Statement Analysis - Managerial Planning and Control - Financial Risk Management - International Taxation and Transfer Pricing.
