Download or read book Pricing Effects of Recognition Versus Disclosure written by Chunqi Zhang and published by . This book was released on 2005 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2008-07-07 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes an article that compares the strengths and weaknesses of using a single type of research method to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This book includes articles, which are useful in facilitating behavioral research.

Download or read book Recognition Conflict and the Problem of Global Ethical Community written by Shannon Brincat and published by Routledge. This book was released on 2017-10-02 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recognition is a fundamental aspect of all social interactions; between individuals, groups, local communities and sovereign states. Recognition refers to those sociological processes whereby two or more entities (such as states), groups (such as ethnic or cultural communities) or individuals interact with one another and come to understand themselves, and the other, as mutually free individuals: as social agents whose identities, interests and outlooks are equally bound together. Without the foundational act of recognition, relations can become unequal and antagonistic, leading to social pathologies, denigration and even open conflict. This volume brings together leading international scholars of recognition theory in world politics to discuss the potential for recognition to pacify relations between states, groups and individuals and to develop recognition processes in the global community. It examines the implications of recognition theory in helping to understand the problem of conflict and the possibilities for forging a form of global ethical community. This book was published as a special issue of Global Discourse.

Download or read book Research Standard Setting and Global Financial Reporting written by Mary E. Barth and published by Now Publishers Inc. This book was released on 2007 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Download or read book The Effects of Impartiality Disclosure on Brand Objectives for No and Multiple Product Endorsements written by Corina Oprea and published by Springer Nature. This book was released on 2023-05-27 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulation stipulates that social media Influencers on Instagram need to disclose sponsorship information when a relationship exists between the brand and the influencer. While influencers may simply use the Instagram disclosure label “Paid partnership with brand X”, others add additional messages or hashtags which express that the opinions voiced in Instagram posts are honest. This study examines how emphasizing “honest opinions” in sponsored and not sponsored Instagram posts affects consumers’ responses. Second, it explores if the influencers endorsing multiple products moderates the relationship between impartiality disclosure and credibility or ad perception. The results found that compared to the no disclosure condition, “This is not a sponsored post” diminishes consumers’ purchase intention. Further, it can support that perceived source credibility relates positively to purchase intention and that the use of “#honestopinion” diminishes advertising perception. A central finding is the existence of an indirect positive mediation effect of the impartiality disclosure “#honestopinion”, advertising disclosure and trustworthiness on purchase intention. Lastly, this study can support that a consumer’s attachment to an influencer has a positive impact on that consumer’s purchase intention.

Download or read book Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act Of 2008 written by Barry Leonard and published by DIANE Publishing. This book was released on 2010-11 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2008, the Emerg. Econ. Stabilization Act was signed into law. It mandates a study on mark-to-market accounting standards as provided by Financial Accounting Standards Board Statement of Financial Accounting Standards No. 157, Fair Value Measure. (SFAS 157). SFAS 157 does not itself require mark-to-market or fair value (FV) accounting. Rather, other accounting standards require what is more broadly known as FV, of which mark-to-market accounting is a subset. SFAS 157 defines FV, estab. a framework for measuring FV in generally accepted accounting principles, and requires expanded disclosures about FV measurements. This report considered the issue of FV accounting, incl. both mark-to-market accounting and SFAS 157.

Download or read book Critique and Disclosure written by Nikolas Kompridis and published by MIT Press. This book was released on 2011-08-19 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: A provocatively argued call for shifting the emphasis of critical theory from Habermasian "critique," restricted to normative clarification, to "disclosure," a possibility-enhancing approach that draws on and reinterprets ideas of Heidegger. In Critique and Disclosure, Nikolas Kompridis argues provocatively for a richer and more time-responsive critical theory. He calls for a shift in the normative and critical emphasis of critical theory from the narrow concern with rules and procedures of Jürgen Habermas's model to a change-enabling disclosure of possibility and the enlargement of meaning. Kompridis contrasts two visions of critical theory's role and purpose in the world: one that restricts itself to the normative clarification of the procedures by which moral and political questions should be settled and an alternative rendering that conceives of itself as a possibility-disclosing practice. At the center of this resituation of critical theory is a normatively reformulated interpretation of Martin Heidegger's idea of "disclosure" or "world disclosure." In this regard Kompridis reconnects critical theory to its normative and conceptual sources in the German philosophical tradition and sets it within a romantic tradition of philosophical critique. Drawing not only on his sustained critical engagement with the thought of Habermas and Heidegger but also on the work of other philosophers including Wittgenstein, Cavell, Gadamer, and Benjamin, Kompridis argues that critical theory must, in light of modernity's time-consciousness, understand itself as fully situated in its time—in an ever-shifting and open-ended horizon of possibilities, to which it must respond by disclosing alternative ways of thinking and acting. His innovative and original argument will serve to move the debate over the future of critical studies forward—beyond simple antinomies to a consideration of, as he puts it, "what critical theory should be if it is to have a future worthy of its past."

Download or read book Contemporary Issues in Financial Reporting Auditing and Corporate Governance UUM Press written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Download or read book Multinational Democracies written by Alain Gagnon and published by Cambridge University Press. This book was released on 2001-07-30 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, political scientists provide a collaborative study of multinational democracies and the difficulties in governing them.

Download or read book Advances in Business Management and Entrepreneurship written by Ratih Hurriyati and published by CRC Press. This book was released on 2020-12-07 with total page 771 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GCBME Book Series aims to promote the quality and methodical reach of the Global Conference on Business Management & Entrepreneurship, which is intended as a high-quality scientific contribution to the science of business management and entrepreneurship. The Contributions are expected to be the main reference articles on the topic of each book and have been subject to a strict peer review process conducted by experts in the fields. The conference provided opportunities for the delegates to exchange new ideas and implementation of experiences, to establish business or research connections and to find Global Partners for future collaboration. The conference and resulting volume in the book series is expected to be held and appear annually. The year 2019 theme of book and conference is "Transforming Sustainable Business In The Era Of Society 5.0". The ultimate goal of GCBME is to provide a medium forum for educators, researchers, scholars, managers, graduate students and professional business persons from the diverse cultural backgrounds, to present and discuss their research, knowledge and innovation within the fields of business, management and entrepreneurship. The GCBME conferences cover major thematic groups, yet opens to other relevant topics: Organizational Behavior, Innovation, Marketing Management, Financial Management and Accounting, Strategic Management, Entrepreneurship and Green Business.

Download or read book GAAP Financial Statement Disclosures Manual 2008 2009 written by George Georgiades and published by CCH. This book was released on 2008-06 with total page 1284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GAAP Guide Level A, in both the text and on the accompanying easy-to-use CD-ROM, analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles.

Download or read book Intermediate Accounting written by Donald E. Kieso and published by John Wiley & Sons. This book was released on 2011-03-15 with total page 714 pages. Available in PDF, EPUB and Kindle. Book excerpt: Synopsis: INTERMEDIATE ACCOUNTING by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate accounting texts are measured. Through thirty years and twelve best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success.

Download or read book Applying IFRS Standards written by Ruth Picker and published by John Wiley & Sons. This book was released on 2019-06-24 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the main concepts of IFRS Standards The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.

Download or read book Advertising Theory written by Shelly Rodgers and published by Routledge. This book was released on 2019-04-15 with total page 853 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advertising Theory provides detailed and current explorations of key theories in the advertising discipline. The volume gives a working knowledge of the primary theoretical approaches of advertising, offering a comprehensive synthesis of the vast literature in the area. Editors Shelly Rodgers and Esther Thorson have developed this volume as a forum in which to compare, contrast, and evaluate advertising theories in a comprehensive and structured presentation. With new chapters on forms of advertising, theories, and concepts, and an emphasis on the role of new technology, this new edition is uniquely positioned to provide detailed overviews of advertising theory. Utilizing McGuire’s persuasion matrix as the structural model for each chapter, the text offers a wider lens through which to view the phenomenon of advertising as it operates within various environments. Within each area of advertising theory—and across advertising contexts—both traditional and non-traditional approaches are addressed, including electronic word-of-mouth advertising, user-generated advertising, and social media advertising contexts. This new edition includes a balance of theory and practice that will help provide a working knowledge of the primary theoretical approaches and will help readers synthesize the vast literature on advertising with the in-depth understanding of practical case studies and examples within every chapter. It also looks at mobile advertising in a broader context beyond the classroom and explores new areas such as native advertising, political advertising, mobile advertising, and digital video gaming.

Download or read book Wiley GAAP for Governments 2010 written by Warren Ruppel and published by John Wiley & Sons. This book was released on 2010-05-03 with total page 577 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2010 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. Full coverage of authoritative accounting standards Extremely useful and user-friendly examples, illustrations, and helpful practice hints A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects Offers information on the very latest in standard-setting activities Wiley GAAP for Governments 2010 is a thorough, reliable reference you'll consistently keep on your desk rather than on your bookshelf.

Download or read book Volume 16 Tome I Kierkegaard s Literary Figures and Motifs written by Katalin Nun and published by Routledge. This book was released on 2016-12-05 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: While Kierkegaard is perhaps known best as a religious thinker and philosopher, there is an unmistakable literary element in his writings. He often explains complex concepts and ideas by using literary figures and motifs that he could assume his readers would have some familiarity with. This dimension of his thought has served to make his writings far more popular than those of other philosophers and theologians, but at the same time it has made their interpretation more complex. Kierkegaard readers are generally aware of his interest in figures such as Faust or the Wandering Jew, but they rarely have a full appreciation of the vast extent of his use of characters from different literary periods and traditions. The present volume is dedicated to the treatment of the variety of literary figures and motifs used by Kierkegaard. The volume is arranged alphabetically by name, with Tome I covering figures and motifs from Agamemnon to Guadalquivir.