Download or read book Economic Consequences of Financial Accounting Standards written by Financial Accounting Standards Board and published by . This book was released on 1978 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Benefits Costs and Consequences of Financial Accounting Standards written by and published by . This book was released on 1991 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Conference on the Economic Consequences of Financial Accounting Standards written by and published by . This book was released on 1978 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Consequences of Financial Accounting Standards Board Statement Number 33 written by Ramasamy Odaiyappa and published by . This book was released on 1985 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Accounting written by Greg Whittred and published by . This book was released on 1990 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Analytical Essays on the Economic Consequences of Financial Accounting Standards written by Guy Weyns and published by . This book was released on 1993 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

Download or read book Economic Consequences of Financial Accounting Standards written by Philip A. Ohlson and published by . This book was released on 1978-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Consequences of Financial Accounting Standards written by and published by . This book was released on 1978 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Economic Consequences and Financial Statement Effects of SFAS No 133 in Bank Holding Companies written by Jongchan Park and published by . This book was released on 2004 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Lobbying Economic Consequences and Statement of Financial Accounting Standard Number 19 written by Janis Shipman Ruiz and published by . This book was released on 1986 with total page 926 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accounting and Auditing Research and Databases written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2012-08-28 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.

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.

Download or read book For Better Or for Worse The Economic Consequences of Frequent Accounting Standard Changes written by Melanie Demirtas and published by . This book was released on 2018 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sheds light on the short-term capital-market effects of all changes or amendments to International Financial Reporting Standards (IFRS) in the period between 2005 and 2014. The dynamic nature of IFRS is an interesting, yet underexplored setting. Since 2005 the International Accounting Standards Board (IASB) has adopted more than 100 changes to its accounting standards, claiming to improve transparency of financial reporting. We ask whether these standard changes are always for the better, or - at least sometimes - for the worse. Based on an international sample of more than 35,000 firm-year observations from 39 countries, we show that the IASB is generally compliant with its mission to increase the usefulness of financial reports for capital market participants. We however also show that positive capital market effects mainly arise when disclosure rules are changed whereas changing definition or measurement sections in accounting standards can also increase short-term opacity. Moreover, changing accounting standards may have adverse effects for firms closer to covenant violations. The paper contributes to the scarce literature on effects of (frequently) changing accounting standards.

Download or read book The Impact of Statement of Financial Accounting Standards written by Thomas G. Evans and published by . This book was released on 1978 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Financial Accounting written by G. P. Whittred and published by . This book was released on 1992 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Third edition of a book first published in 1988 wich is designed for practitioners and advanced students of accounting (eg MBA level). Includes changes to accounting standards and related corporations law, and looks at the accounting and reporting practices of public companies. Topics include accounting for leases, extractive industries, joint ventures and intercorporate investments.

Download or read book Economics and Political Implications of International Financial Reporting Standards written by Uchenna, Efobi and published by IGI Global. This book was released on 2016-03-08 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.