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 Macroeconomic Consequences of Accounting written by Michael J. Crawley and published by . This book was released on 2019 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with conditional conservatism extending to the aggregate level, I demonstrate that annual estimates of aggregate corporate profits and gross domestic product compiled by the U.S. Bureau of Economic Analysis are more sensitive to negative aggregate news than to positive aggregate news. Next, I estimate the dollar value impact of conservatism on measurements of macroeconomic fundamentals. Finally, I show that incorporating the dollar value impact of conservatism increases the explanatory power of a monetary policy reaction function that describes U.S. Federal Reserve interest rate decision behavior. These results suggest that accounting can impact social welfare by altering the measurement attributes of key macroeconomic indicators and by shaping monetary policy decisions which regulate the money supply.

Download or read book Macroeconomic Consequences of Accounting written by Michael Joseph Crawley and published by . This book was released on 2010 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with conditional conservatism extending to the aggregate level, I demonstrate that annual estimates of aggregate corporate profits and gross domestic product from 1929 to 2007 compiled by the U.S. Bureau of Economic Analysis are more sensitive to negative aggregate cash flow news than to positive aggregate cash flow news. Next, I estimate the dollar value impact of firm-level accounting conservatism on measurements of macroeconomic fundamentals. Finally, I show that the federal funds rate set by the U.S. Federal Reserve tends to be lower when the dollar value impact of firm-level accounting conservatism on gross domestic product measurements is larger. These results suggest that accounting can impact social welfare by altering the measurement attributes of key macroeconomic indicators and shaping monetary policy decisions which regulate the money supply and alter macroeconomic growth.

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 The Impact of Globalization on International Finance and Accounting written by David Procházka and published by Springer. This book was released on 2019-06-06 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.

Download or read book Economics of Accounting written by Peter Ove Christensen and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.

Download or read book The Economic Consequences of Accounting Re visited written by Gerald Hartley Lawson and published by . This book was released on 1984 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Automation and Its Macroeconomic Consequences written by Klaus Prettner and published by Academic Press. This book was released on 2020-06-19 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Automation and Its Macroeconomic Consequences reveals new ways to understand the economic characteristics of our increasing dependence on machines. Illuminating technical and social elements, it describes economic policies that could counteract negative income distribution consequences of automation without hampering the adoption of new technologies. Arguing that modern automation cannot be compared to the Industrial Revolution, it considers consequences of automation such as spatial patterns, urbanization, and regional concerns. In touching upon labor, growth, demographic, and policy, Automation and its Macroeconomic Consequences stands at the intersection of technology and economics, offering a comprehensive portrait illustrated by empirical observations and examples. - Introduces formal growth models that include automation and the empirical specifications on which the data-driven results rely - Focuses on formal modeling, empirical analysis and derivation of evidence-based policy conclusions - Considers consequences of automation, such as spatial patterns, urbanization and regional concerns

Download or read book Financial Accounting in an Economic Context written by Jamie Pratt and published by John Wiley & Sons. This book was released on 2017-01-10 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Accounting, 10th Edition, by Jamie Pratt and Michael Peters, provides students with a clear understanding of financial accounting by framing accounting processes in the context of real world business practices. It builds solid foundations in the mechanics of preparing the financial statements and the theories underlying the accounting measures of performance so that students can clearly understand the economic consequences associated with financial accounting choices. Pratt & Peters Financial Accounting explores key themes of measurement, decision-making, and economic factors."--Publisher description

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:

Download or read book Financial Accounting written by G. P. Whittred and published by . This book was released on 2003 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides information for students who will be involved in the preparation or use of company financial statements to gain an understanding of the fundamental nature of the accounting process. Australian authors.

Download or read book The Consideration of Economic Consequences in Standard Setting for Accounting written by Hursha Ramaiya and published by . This book was released on 2004 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The End of Accounting and the Path Forward for Investors and Managers written by Baruch Lev and published by John Wiley & Sons. This book was released on 2016-06-27 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

Download or read book The Economic Consequences of Accounting Choice written by Robert W. Holthausen and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Studies on Economic Consequences of Financial and Managerial Accounting written by and published by . This book was released on 1981 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Macroeconomic Consequences of Financial Liberalisation written by A. Blundell-Wignall and published by OECD. This book was released on 1991 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Macroeconomic Effects and Diffusion of Alternative Technologies Within a Social Accounting Matrix Framework written by Haider Khan and published by . This book was released on 1988 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: