Download or read book Financial Instruments and Institutions written by Stephen G. Ryan and published by John Wiley & Sons. This book was released on 2007-04-10 with total page 616 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.

Download or read book Understanding Accounting Academic Research written by Stephen R. Moehrle and published by Emerald Group Publishing. This book was released on 2013-06-25 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

Download or read book Harvard Law Review written by Harvard Law Review and published by Quid Pro Books. This book was released on 2013-06-10 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Harvard Law Review is offered in a digital edition, featuring active Contents and URLs, linked notes, and proper ebook formatting. The contents of Issue 8 include: Article, "Racial Capitalism," by Nancy Leong Essay, "Shallow Signals," by Bert I. Huang Book Review, "All Unhappy Families: Tales of Old Age, Rational Actors, and the Disordered Life," by Ariela R. Dubler Book Review, "Lawyers, Law, and the New Civil Rights History," by Risa Goluboff Note, "Recasting the U.S. International Trade Commission’s Role in the Patent System" Note, "Juvenile Miranda Waiver and Parental Rights" Note, "The Province of the Jurist: Judicial Resistance to Expert Testimony on Eyewitnesses as Institutional Rivalry" Note, "Proposing a Locally Driven Entrepreneur Visa" In addition, the issue features student commentary on Recent Cases, including such subjects as Illinois’s ban on public carry of firearms, "bookmarking" of infringing material as a copyright violation, causation and criminals' statutory restitution, free movement rights in the EU, local bottling and the dormant commerce clause, and binding unnamed class members with a denial of class action certification. Finally, the issue includes notes on Recent Publications as well as a comprehensive Index to Volume 126 (2012-2013).

Download or read book Irreversibility Uncertainty and Investment written by Robert S. Pindyck and published by World Bank Publications. This book was released on 1989 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Irreversible investment is especially sensitive to such risk factors as volatile exchange rates and uncertainty about tariff structures and future cash flows. If the goal of macroeconomic policy is to stimulate investment, stability and credibility may be more important than tax incentives or interest rates.

Download or read book Modern Regulations and Practices for Social and Environmental Accounting written by Eugénio, Teresa and published by IGI Global. This book was released on 2022-04-08 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.

Download or read book Sustainable Development of Human Resources in a Globalization Period written by Shaikh, Erum and published by IGI Global. This book was released on 2022-06-24 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of sustainability and sustainable development is growing rapidly and has great importance in the different aspects of social and economic development at the national and international levels. This idea is characterized as a process that links economic and social factors while maintaining the ecological levels of analysis, such as national, regional, international, organizational, and individual. Sustainable human resource management (HRM) features a set of techniques and procedures of HRM that enable the attainment of social, financial, and environmental goals with an influence both inside and outside of the business while managing the unexpected consequences. Sustainable Development of Human Resources in a Globalization Period explores the dynamics of sustainability in the context of the development of human resources. The book further discusses different strategies for the betterment, welfare, and operation of organizations. Covering topics such as digital media determinism, organizational commitment, and worker performance, this premier reference source is an essential title for business leaders and managers, human resource managers, nonprofit organizations, students and faculty of higher education, libraries, researchers, and academicians.

Download or read book Comparative Corporate Governance written by Klaus J. Hopt and published by Oxford University Press. This book was released on 1998 with total page 1304 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].

Download or read book The Advantage of Competitive Federalism for Securities Regulation written by Roberta Romano and published by American Enterprise Institute. This book was released on 2002 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this analysis of securities regulation, the author demonstrates that the current approach toward U.S. regulation - exclusive jurisdiction of the Securities and Exchange Commission - is misguided and should be revamped by implementing a regime of competitive federalism. Under such a system firms would select their regulator from among the states, the SEC, or other nations. The author asserts that competitive federalism harnesses the high-powered incentives of markets to the regulatory state to produce regulatory arrangements most compatible with investors' preferences. The author contends that the empirical evidence does not indicate that the SEC is effective in achieving its stated objectives. The commission's expansions of disclosure requirements over the years have not significantly enhanced investors' wealth. In addition, she asserts, evidence from institutional equity and debt markets and cross-country listing practices demonstrates that firms voluntarily disclose substantial information beyond mandatory requirements to provide the information investors demand. The author concludes that under competitive federalism, the aspects of the SEC's regime that are valuable to investors will be retained, those that are not will be discarded, and the resulting securities regime will better meet investors' needs than the present one.

Download or read book Entrepreneurial Economics written by Alexander Tabarrok and published by Oxford University Press, USA. This book was released on 2002 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: This intriguing collection is designed to show how economists can play a more active role in designing and directing the nation's social institutions. By taking the task of political economy seriously, the contributors (including some of today's most distinguished economists) reveal the power of economic thought to offer innovative solutions to some of the most difficult problems facing society today. By creating markets where none existed before, the authors propose efficient, reliable, and profitable improvements to current systems of health insurance, financial markets, human organ distribution, judicial practice, bankruptcy and securities regulation, patenting, and transportation. Written in the entrepreneurial spirit, these essays show economics to be an ambitious, dynamic, and far-from-dismal science.

Download or read book Entrepreneurial Economics Bright Ideas from the Dismal Science written by Oakland Alexander Tabarrok Director of Research The Independent Institute and published by Oxford University Press, USA. This book was released on 2002-01-31 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: This intriguing collection is designed to show how economists can play a more active role in designing and directing the nation's social institutions. By taking the task of political economy seriously, the contributors (including some of today's most distinguished economists) reveal the power of economic thought to offer innovative solutions to some of the most difficult problems facing society today. By creating markets where none existed before, the authors propose efficient, reliable, and profitable improvements to current systems of health insurance, financial markets, human organ distribution, judicial practice, bankruptcy and securities regulation, patenting, and transportation. Written in the entrepreneurial spirit, these essays show economics to be an ambitious, dynamic, and far-from-dismal science.

Download or read book Voluntary Environmental Programs written by Peter DeLeon and published by Rowman & Littlefield. This book was released on 2010 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Protecting the environment is often not the primary objective of businesses. As the world has become more environmentally aware, the necessity of environmental regulations becomes apparent. Voluntary Environmental Programs: A Policy Perspective examines different approaches to environmental protection in business. Typically, environmental improvements on the part of industry result from government regulations that command certain action from industry and then control how well it performs. An alternative approach is voluntary environmental agreements, where firms voluntarily commit to make certain environmental improvements individually, as part of an industry association, or under the guidance of a government entity. For example, many new initiatives targeting climate change originate from companies that voluntarily commit to reduce their carbon output or footprint.

Download or read book Voluntary Disclosure of Company Information Costly Additions or a step towards Competitive Advantage written by Patrick Roy and published by diplom.de. This book was released on 2001-12-12 with total page 141 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: In a first step, this ERP derives the theoretical necessity to provide voluntary strategic and non-financial Information. It is argued that companies are an integral part of a common environment and society, acting in a framework of interdependent relationships. A company is more and more seen as a community of interests of different groups, and it can only act in an optimal way if the demands of all groups are taken into account and its behaviour is adjusted accordingly. In this context, interest groups' demands for company Information depend an the possibilities of improvements in decision making or monitoring that arise with its use, which in turn is mainly determined by the potential of Information to reduce uncertainty in the areas of interest. For external decision-makers, uncertainty often arises from sources about which conservative company statements provide little insight. Due to the traditional, finance-oriented concept of disclosure, this is particularly true for strategic and non-financial aspects. Related additional Information that is voluntarily provided can considerably reduce uncertainty, even more so as part of audited statements. Conventional financial reporting and existing disclosure requirements will generally not nearly satisfy those information needs of user groups. Any economic action, though, should only be taken if related benefits are exceeding related costs. This priority of economicalness also holds for companies' production, processing and disclosure of Information. Therefore, it is necessary to consider as detailed as possible potential opportunities and disadvantages for voluntarily disclosing company Information both an and outside capital markets. This is done in a second major part of the present work. First, voluntary disclosure can potentially affect share prices and thereby the market value of the firm, markets not being strong-form efficient. So, by giving company Information, a higher market value can directly be induced, thereby potentially lowering the cost of capital which, for example, improves the company's competitive position in the battle for cheap additional financing. [...]

Download or read book Capital Markets Union and Beyond written by Franklin Allen and published by MIT Press. This book was released on 2024-03-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts from economics, finance, law, policy, and banking discuss the design and implementation of a future capital market union in Europe. The plan for further development of Europe's economic and monetary union foresees the creation of a capital market union (CMU)—a single market for capital in the entire Eurozone. The need for citizens and firms of all European countries to have access to funding, together with the pressure to improve the efficiency and risk-sharing opportunities of the financial system in general, put the CMU among the top priorities on the Eurozone's agenda. In this volume, leading academics in economics, finance, and law, along with policy makers and practitioners, discuss the design and implementation of a future CMU. Contributors describe the key design challenges of the CMU; specific opportunities and obstacles for reaching the CMU's goals of increasing the economic well-being of households and the profitability and viability of firms; the role that markets—from the latest fintech developments to traditional equity markets—can play in the future success of CMU; and the institutional framework needed for CMU in the aftermath of the global recession. Contributors Sumit Agarwal, Franklin Allen, Valentina Allotti, Gene Amromin, John Armour, Geert Bekaert, Itzhak Ben-David, Marcello Bianchi, Lorenzo Bini-Smaghi, Claudio Borio, Franziska Bremus, Marina Brogi, Claudia M. Buch, Giacomo Calzolari, Souphala Chomsisengphet, Luca Enriques, Douglas D. Evanoff, Ester Faia, Eilis Ferran, Jeffrey N. Gordon, Michael Haliassos, Campbell R. Harvey, Kathryn Judge, Suzanne Kalss, Valentina Lagasio, Katya Langenbucher, Christian T. Lundblad, Massimo Marchesi, Alexander Michaelides, Stefano Micossi, Emanuel Moench, Mario Nava, Giorgio Barba Navaretti, Giovanna Nicodano, Gianmarco Ottaviano, Marco Pagano, Monica Paiella, Lubos Pastor, Alain Pietrancosta, Richard Portes, Alberto Franco Pozzolo, Stephan Siegel, Wolfe-Georg Ringe, Diego Valiante

Download or read book R D Decisions written by Alice Belcher and published by Routledge. This book was released on 2002-09-11 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: R&D Decisions, Strategy, Policy and Innovations explores how research and development decisions affect all of us. They are linked inextricably to the performance of firms and of economics as a whole. Their importance means that they are of concern to a large number of practitioners, policy-makers and researchers. This book demonstrates the range of issues and perspectives which R&D can encompass and at the same time brings out the elements which unite them. The papers in this book are organized into three main sections: * Strategy and Organization explores the importance of R&D and of the structures and strategies of individual organizations. The emerging 'core competence paradigm' is especially noted. * Policy and Performance looks at what new thinking on R&D more generally implies for government policy and the performance of industries, regions and economies. * Disclosure and the Market examines issues raised by changing regulations on the disclosure of R&D expenditure.

Download or read book Challenges of Global Business Authority The written by Tony Porter and published by SUNY Press. This book was released on 2011-01-02 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business is being globalized with an immense speed, but are democratic practices and decision-making structures keeping pace? Contrary to those who see democracy as irrelevant or impossible at the global level, The Challenges of Global Business Authority analyzes three dimensions of democracy- participation, accountability, and transparency-in many transnational mechanisms that seek to align global business interests with the public interest. Looking beyond these mechanisms, this volume seeks to explore the fundamental issues affecting the relationship between democracy and global business authority, such as the structural power of business itself, and the contestations over the boundary between public and private. The essays in this volume provide concrete ways that business can be made more publicly accountable to allow democratic practices to take on a more permanent role in the global business world.

Download or read book Voluntary Programs written by Matthew Potoski and published by MIT Press. This book was released on 2009-09-18 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: A conceptual framework and empirical case studies of the policy effect of voluntary programs sponsored by industry, government, and nongovernmental organizations. The recent growth of voluntary programs has attracted the attention of policymakers, nongovernmental organizations, and scholars. Thousands of firms around the world participate in these programs, in which members agree to undertake socially beneficial actions that go beyond the requirements of government regulations, such as following labor codes in the apparel industry, adhering to international accounting standards, and adopting internal environmental management systems. This book analyzes the efficacy of a variety of voluntary programs using a club theory, political-economy framework. It examines how programs' design influences their effectiveness as policy tools. It finds that voluntary programs have achieved uneven success because of their varying standards and enforcement procedures. The club theory framework views voluntary programs as institutions that create incentives for firms to incur the costs of taking progressive action beyond what is required by law in exchange for benefits that nonmembers do not enjoy (such as enhanced standing with stakeholders). Voluntary Programs develops this theoretical framework and applies it to voluntary programs sponsored by industry associations, governments, and nongovernmental organizations, organized around policy issues such as “blood diamonds,” shipping, sweatshops, and the environment. The wide diversity of cases—across sectors, sponsoring organizations, and objectives—provides valuable applications of the club framework, generates new insights for future research, and offers practical guidance for designing effective programs. Contributors David P. Baron, Tim Bartley, Tim Büthe, Cary Coglianese, Elizabeth R. DeSombre, Daniel W. Drezner, Daniel Fiorino, Mary Kay Gugerty, Virginia Haufler, Matthew J. Kotchen, Mimi Lu, Jennifer Nash, Matthew Potoski, Aseem Prakash, Klaas van 't Veld

Download or read book Non financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.