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 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 Economic Effects of Transparency in International Equity Markets written by Mark Lang and published by Now Publishers Inc. This book was released on 2011 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph reviews the existing accounting, finance and economics literature on the economic effects of transparency in international equity markets, considers aspects of an international setting that make it an interesting environment for investigating these effects, and suggests directions for future research

Download or read book Executive Compensation and Financial Accounting written by David Aboody and published by Now Publishers Inc. This book was released on 2010 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: Executive Compensation and Financial Accounting provides research perspectives on the interface between financial reporting and disclosure policies and executive compensation. In particular, it focuses on two important dimensions: - the effects of compensation-based incentives on executives' financial accounting and disclosure choices, and - the role of financial reporting and income tax regulations in shaping executive compensation practices. Executive Compensation and Financial Accounting examines the key dimensions of the relation between financial accounting and executive compensation. Specifically, the authors examine the extent to which compensation plans create incentives for executives to make particular financial reporting and disclosure choices. They also examine the extent to which accounting regulation creates incentives for firms to design particular compensation plans for their executives.

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Download or read book Losing the Excess Baggage written by and published by . This book was released on 2011 with total page 137 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 Aspects of the Economic Implications of Accounting written by Gerald H. Lawson and published by Routledge. This book was released on 2013-10-28 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.

Download or read book The Economic Effects on Lessees of FASB Statement No 13 Accounting for Leases written by A. Rashad Abdel-Khalik and published by . This book was released on 1981 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Accounting Theory written by Harry I. Wolk and published by SAGE. This book was released on 2012-08-20 with total page 809 pages. Available in PDF, EPUB and Kindle. Book excerpt: An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.

Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Download or read book Financial statement restatements trends market impacts regulatory responses and remaining challenges written by and published by DIANE Publishing. This book was released on with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Economic Consequences of Increased Disclosure written by David Hirshleifer and published by . This book was released on 2004 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The German Financial System written by Jan P. Krahnen and published by OUP Oxford. This book was released on 2004-03-25 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is both a reference book on Germany's financial system and a contribution to the economic debate about its status at the beginning of the twenty-first century. In giving a comprehensive account of the many facets of the system, it covers corporate governance, relationship lending, stock market development, investor protection, the venture capital industry, and the accounting system, and reports on monetary transmission and the credit channel, regulation and banking competition, the insurance and investment industry, and mergers and acquisitions. Special chapters at the beginning and at the end of the book adopt the financial system perspective, analysing the mutual fit of different features of the financial system; and each of the fifteen chapters addresses particular myths that surround it. The book is invaluable for those who want to understand the German economy and its financial system, promising not only a compilation of facts and statistics on Germany's financial markets and institutions, but also an analysis of its current structure and the determinants of its future development.

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 2010-10-18 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: Grounded in financial statements, Financial Accounting allows accountants to see not only the impact of financial transactions in financial statements, but also the impact of transactions on overall business decisions. The eighth edition offers new elements designed to sharpen Pratt’s economic decision-making foundation with a more timely, real-world focus. Up-to-date, expanded, and detailed IFRS coverage is now included. The SEC 2014 roadmap is explored in all chapters. Comprehensive coverage of real-world financial crisis issues is presented. Accountants will also find more discussions on the increasing role of management’s assessment of internal controls over financial reporting.

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?