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Author : Ray Ball
Publisher :
ISBN 13 : 9780858239760
Total Pages : 101 pages
Book Rating : 4.2/5 (397 download)
Download or read book Corporate Financial Reporting written by Ray Ball and published by . This book was released on 1982 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Simeon Djankov
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Regulation of Entry written by Simeon Djankov and published by . This book was released on 2001 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: New data show that countries that regulate the entry of new firms more heavily have greater corruption and larger unofficial economies, but not better quality goods. The evidence supports the view that regulating entry benefits politicians and bureacrats.
Author : Mr.Luc Laeven
Publisher : International Monetary Fund
ISBN 13 : 1451873549
Total Pages : 43 pages
Book Rating : 4.4/5 (518 download)
Download or read book Accounting discretion of banks during a financial crisis written by Mr.Luc Laeven and published by International Monetary Fund. This book was released on 2009-09-01 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.
Author : Mark Lang
Publisher : Now Publishers Inc
ISBN 13 : 1601984480
Total Pages : 79 pages
Book Rating : 4.6/5 (19 download)
Download or read book Economic Effects of Transparency in International Equity Markets written by Mark Lang and published by Now Publishers Inc. This book was released on 2011 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph reviews the existing accounting, finance and economics literature on the economic effects of transparency in international equity markets, considers aspects of an international setting that make it an interesting environment for investigating these effects, and suggests directions for future research
Author : Ulf Brüggemann
Publisher : Springer Science & Business Media
ISBN 13 : 3834969524
Total Pages : 162 pages
Book Rating : 4.8/5 (349 download)
Download or read book Essays on the Economic Consequences of Mandatory IFRS Reporting around the world written by Ulf Brüggemann and published by Springer Science & Business Media. This book was released on 2011-08-31 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ulf Brüggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
Author : Christian Leuz
Publisher : OUP Oxford
ISBN 13 : 0191536830
Total Pages : 434 pages
Book Rating : 4.1/5 (915 download)
Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by OUP Oxford. This book was released on 2005-09-15 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Roberto Di Pietra
Publisher : Springer Science & Business Media
ISBN 13 : 1461480973
Total Pages : 424 pages
Book Rating : 4.4/5 (614 download)
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926408293X
Total Pages : 251 pages
Book Rating : 4.2/5 (64 download)
Download or read book OECD Reviews of Regulatory Reform Risk and Regulatory Policy Improving the Governance of Risk written by OECD and published by OECD Publishing. This book was released on 2010-04-09 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents recent OECD papers on risk and regulatory policy. They offer measures for developing, or improving, coherent risk governance policies.
Author :
Publisher : Lulu.com
ISBN 13 : 9291316695
Total Pages : 294 pages
Book Rating : 4.2/5 (913 download)
Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : William J. Congdon
Publisher : Brookings Institution Press
ISBN 13 : 0815704984
Total Pages : 260 pages
Book Rating : 4.8/5 (157 download)
Download or read book Policy and Choice written by William J. Congdon and published by Brookings Institution Press. This book was released on 2011 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.
Author : Diana Greene Foster
Publisher : Simon and Schuster
ISBN 13 : 1982141573
Total Pages : 384 pages
Book Rating : 4.9/5 (821 download)
Download or read book The Turnaway Study written by Diana Greene Foster and published by Simon and Schuster. This book was released on 2021-06 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Now with a new afterword by the author"--Back cover.
Author : Roger Debreceny
Publisher : Springer Science & Business Media
ISBN 13 : 3835096338
Total Pages : 256 pages
Book Rating : 4.8/5 (35 download)
Download or read book New Dimensions of Business Reporting and XBRL written by Roger Debreceny and published by Springer Science & Business Media. This book was released on 2007-11-18 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors of this book analyse the social and technical nature and role of XBRL in information supply chains and capital markets as well as the XBRL standard and taxonomies. They provide a critical view of XBRL from a research perspective, present different projects in the XBRL area and indicate future directions for XBRL research. Current research questions are taken up and discussed from different perspectives. From a technical point of view, the spectrum encompasses the internal perspective up to the final user layer. Apart from these technical issues, there are also key socio-technical aspects which are vital to the understanding of XBRL use.
Author : Chandra Kanodia
Publisher : Now Publishers Inc
ISBN 13 : 1601980620
Total Pages : 105 pages
Book Rating : 4.6/5 (19 download)
Download or read book Accounting Disclosure and Real Effects written by Chandra Kanodia and published by Now Publishers Inc. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Author : Anna-Karin Stockenstrand
Publisher : Taylor & Francis
ISBN 13 : 1317190688
Total Pages : 393 pages
Book Rating : 4.3/5 (171 download)
Download or read book Bank Regulation written by Anna-Karin Stockenstrand and published by Taylor & Francis. This book was released on 2017-01-20 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of 2008-2009. Other regulations, such as the introduction in 2005 of International Financial Reporting Standards (IFRS) for quoted companies in the EU, can be related to the introduction of a new global accounting regime. It is evident from annual reports of banks that the number of new regulations in recent years is high and that they cover many different functional areas. The objectives of these regulations are also ambitious; to improve governance and control, contributing to a high level of financial stability for banks. These objectives are obviously of great concern for an industry that directly and indirectly affects the financial situation not only of individuals and organizations but also nation states. Considering the importance of banks in society, it is of little surprise that the attention of both scholars and practitioners has been directed towards how banks comply with new regulations and if the intended objectives of the regulations are met. This book will be of great value to all those interested in financial stability matters (practitioners, policy-makers, students, academics), as well as to accounting and finance scholars.
Author : John Maynard Keynes
Publisher : Simon Publications LLC
ISBN 13 : 9781931541138
Total Pages : 312 pages
Book Rating : 4.5/5 (411 download)
Download or read book The Economic Consequences of the Peace written by John Maynard Keynes and published by Simon Publications LLC. This book was released on 1920 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: John Maynard Keynes, then a rising young economist, participated in the Paris Peace Conference in 1919 as chief representative of the British Treasury and advisor to Prime Minister David Lloyd George. He resigned after desperately trying and failing to reduce the huge demands for reparations being made on Germany. The Economic Consequences of the Peace is Keynes' brilliant and prophetic analysis of the effects that the peace treaty would have both on Germany and, even more fatefully, the world.
Author : Gerald D. Toland, Jr.
Publisher : Routledge
ISBN 13 : 1315459515
Total Pages : 594 pages
Book Rating : 4.3/5 (154 download)
Download or read book US Agricultural and Food Policies written by Gerald D. Toland, Jr. and published by Routledge. This book was released on 2017-09-18 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy analysis is a dynamic process of discovery rather than a passive exercise of memorizing facts and conclusions. This text provides opportunities to "practice the craft" of policy analysis by engaging the reader in realistic case studies and problem-solving scenarios that require the selection and use of applicable investigative techniques. US Agricultural and Food Policies will assist undergraduate students to learn how policy choices impact the overall performance of agricultural and food markets. It encourages students to systematically investigate scenarios with appropriate positive and normative tools. The book emphasizes the importance of employing critical thinking skills to address the complexities associated with the design and implementation of twenty-first-century agricultural and food policies. Students are asked to suspend their personal opinions and emotions, and instead apply research methods that require the careful consideration of both facts and values. The opportunities to build these investigative skills are abundant when we consider the diversity of modern agricultural and food policy concerns. Featuring case studies and critical thinking exercises throughout and supported by a Companion Website with slides, a test bank, glossary, and web/video links, this is the ideal textbook for any agricultural policy class.
