Download or read book The Regulation of Financial Reporting in the Nordic Countries written by John Flower and published by . This book was released on 1994 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Harmonisation of Financial Reporting in the Nordic Countries written by Sally Aisbitt and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Regulation in Europe written by S. McLeay and published by Springer. This book was released on 1999-04-19 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each country. Each chapter has been written by a leading expert on financial accounting in the established countries of the European Union.
Download or read book Comparative Studies in Accounting Regulation in Europe written by John Flower and published by . This book was released on 1997 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Regulation and Organisations written by Lars Engwall and published by Routledge. This book was released on 2002-01-22 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 1980s and 1990s, organisations have undergone both regulation and deregulation. This set of papers written by a distinguished selection of international experts examines the nature of regulation, its evolution in particular sectors and its impact on social and economic equality. It draws on social theory concerned with the nature of regulation and order in modern societies as well as providing as a series of detailed analyses of particular forms of regulatory regimes in national and international contexts. The book should be of particular interest to management and business researchers, sociologists and political economists concerned with the process of regulation and its impact on organisations and management.
Download or read book Comparability of Earnings in Scandinavian Countries written by Maria T. Caban-Garcia and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the impact on the comparability of earnings of two important events that occurred in 2005 in the Scandinavian region: the European Union-mandated adoption of International Financial Reporting Standards (IFRS) and the mergers between the three national exchanges of Denmark, Finland, and Sweden. Our tests follow two approaches. The first approach relies on mean-centered earnings/price multiples following Land and Lang (2002) to determine if the multiples converge in the 2005-2008 period. Our results show that all countries except Finland experienced a lower mean-centered earnings/price ratio in the 2005-2008 period. Additionally, in the 2005-2008 period, the mean-centered earnings/price ratio in Norway deviates from the region's mean more than it deviates from the mean in Finland, Denmark and Sweden, even after controlling for other firm and country factors. Our second approach uses a firm-year comparability measure (De Franco et al. 2011) calculated during the 2001-2004 and 2005-2008 periods to assess whether comparability increases during the 2005-2008 period. Since the two events in our study are contemporaneous, we use Norway as a benchmark to separate the effect of IFRS from that of harmonized regulation after the merger. The results generally show that comparability is significantly higher during the 2005-2008 period in all countries. Our multivariate tests also confirm that comparability increases (although marginally) for all OMX Nordic Exchange countries, relative to Norway, from the 2001-2004 to the 2005-2008 period.
Download or read book Nordic Financial Market Law written by Jesper Lau Hansen and published by Djoef Publishing. This book was released on 2003 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first presentation in English of the regulation of the financial markets in the five Nordic countries Denmark, Finland, Iceland, Norway and Sweden. Financial market law has changed considerably over the last two decades, and this development has been further accelerated by the efforts to implement the 1999 Financial Services Action Plan by 2005. As a region, the Nordic countries are closely linked by history, culture and legal traditions.
Download or read book Research in Accounting Regulation written by Gary Previts and published by Elsevier. This book was released on 2002-01-23 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Accounting Regulation
Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Download or read book Norway Banking and Financial Market Handbook Volume 1 Strategic Information and Regulations written by IBP USA and published by Lulu.com. This book was released on 2007-02-07 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Norway Banking & Financial Market Handbook
Download or read book Nature Risk An analysis of use and applicability in the Nordic countries written by Engelbrecht Hansen, Amalie and published by Nordic Council of Ministers. This book was released on 2022-09-19 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Available online: https://pub.norden.org/temanord2022-547/ This report generates an overview of the use of the nature risk concept, describes the scope, and assesses the applicability in the Nordic countries, and in international organisations. The concept of nature-related risks is found to be mainly in use in the financial sector. The application of the term has increased rapidly in recent years, with numerous efforts to implement the concept. Moreover, similar concepts precede, within the same scope; the earliest being biodiversity risk. It is recommended that each of the Nordic countries take active steps to implement the concept of nature risk in relevant policies, regulations and sectors. It is also recommended that the Nordic countries follow the international development on nature risk and related policy areas, such as the EU taxonomy and the TNFD framework, and ensure that national policy is aligned with the international agenda.
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Download or read book Norway written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2015-09-17 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Technical Note presents key findings of insurance sector stress tests on Norway. Although the financial condition of insurance companies under Solvency I has generally been sound, insurers face major challenges going forward, thus placing an important premium on sound risk management and effective oversight by supervisors. The stress tests (under Solvency II) confirm that life insurers are vulnerable to severe shocks. The stress tests pointed to the high sensitivity of life insurers to market risks such as equity prices, real estate prices, and credit spreads. The risks to insurers are particularly pronounced if interest rates fall further from the current levels.
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
Download or read book Norway written by International Monetary Fund. Monetary and Capital Markets Department and published by . This book was released on 2020-08-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Norway has made substantial progress in strengthening its framework for financial crisis management and bank safety nets since the 2015 FSAP. The Norwegian authorities have implemented the EU framework. The Bank Recovery and Resolution Directive (BRRD) has been transposed into the Norwegian legal framework mainly by amendments to the Financial Institutions and Financial Groups Act and accompanying regulations. Finanstilsynet (the Financial Supervisory Authority of Norway, FSA) has been designated as Norway's resolution authority. Resolution financing options were broadened by establishing a resolution fund. While the Deposit Guarantee Scheme Directive (DGSD) has yet to be brought into the European Economic Area (EEA) agreement, Norway has, in fact, already transposed it into the Norwegian law. This provides the Norwegian authorities with a broadened and detailed regulatory framework for dealing with weak banks.
Download or read book European Financial Reporting written by Peter J. Walton and published by . This book was released on 1995 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Financial Reporting: A History is primarily a reference work for those interested in financial accounting and reporting. It is the first English language source that analyses the historical development of accounting in different European countries, and thereby provides relevant material for the study of comparative international accounting. Because the sum of accounting practices in any jurisdiction at any time represents an accumulation of past decisions, reactions to past events and initiatives in the past which have occurred in relation to an evolving social and economic culture, it follows that to study the accounting of the present, one must study the accounting of the past, and this book makes a first attempt to provide material which will help in that aim.
Download or read book The Nordic Banking Crisis written by Mr.Burkhard Drees and published by International Monetary Fund. This book was released on 1998-04-20 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the banking crises in Finland, Norway and Sweden, which took place in the early 1990s, and draws some policy conclusions from their experiences. One key conclusion is that factors in addition to business cycle effects explain the Nordic countries financial problems. Although the timing of the deregulation in all three countries coincided with a strongly expansionary macroeconomic momentum, the main reasons for the banking crises were the delayed policy responses, the structural characteristics of the financial systems, and the banks inadequate internal risk-management controls.
