More Accounting Changes

Author: Robert Herz
Publisher: Emerald Group Publishing
ISBN: 1786356295
Format: PDF, Docs
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This volume, More Accounting Changes, is a revised and updated edition of Herz’s earlier work, reflecting: developments in financial reporting; global developments regarding the use of International Financial Reporting Standards; current efforts at disclosure modernization and simplification by the SEC and FASB; and more developments in the field.

Globalization in an Age of Crisis

Author: Robert C. Feenstra
Publisher: University of Chicago Press
ISBN: 022603089X
Format: PDF
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Along with its painful economic costs, the financial crisis of 2008 raised concerns over the future of international policy making. As in recessions past, new policy initiatives emerged, approaches that placed greater importance on protecting national interests than promoting international economic cooperation. Whether in fiscal or monetary policies, the control of currencies and capital flows, the regulation of finance, or the implementation of protectionist policies and barriers to trade, there has been an almost worldwide trend toward the prioritizing of national economic security. But what are the underlying economic causes of this trend, and what can economic research reveal about the possible consequences? Prompted by these questions, Robert C. Feenstra and Alan M. Taylor have brought together top researchers with policy makers and practitioners whose contributions consider the ways in which the global economic order might address the challenges of globalization that have arisen over the last two decades and that have been intensified by the recent crisis. Chapters in this volume consider the critical linkages between issues, including exchange rates, global imbalances, and financial regulation, and plumb the political and economic outcomes of past policies for what they might tell us about the future of the global economic cooperation.

Accounting Ethics

Author: Ronald F. Duska
Publisher: Wiley-Blackwell
ISBN: 1119118786
Format: PDF, ePub, Mobi
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An accountant’s practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting—auditing, management accounting, tax accounting, and consulting—as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment—including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd–Frank Wall Street Reform and Consumer Protection Act—this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

The End of Accounting and the Path Forward for Investors and Managers

Author: Baruch Lev
Publisher: John Wiley & Sons
ISBN: 1119191084
Format: PDF
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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.

Globalization and Growth

Author: Michael Spence
Publisher: World Bank Publications
ISBN: 9780821382219
Format: PDF, Kindle
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The volume provides a comprehensive overview of the financial and economic crises of 2008-2009 and the economic and financial policy implications for growth in developing countries.

Understanding Globalization

Author: Robert K. Schaeffer
Publisher: Rowman & Littlefield
ISBN: 0742561798
Format: PDF
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This book examines the globalization of production and its impact on work and gender relations, the impact of technology on workers around the world, the economic problems associated with debt crisis, the political opportunities associated with democratization, the impact of global warming, the reasons behind China's rise as an economic superpower, and the problems in countries across the Middle East that culminated in the attacks of 9/11.

Japan in the Age of Globalization

Author: Carin Holroyd
Publisher: Routledge
ISBN: 1136706232
Format: PDF, ePub
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The multiple and diverse forces of globalization have, indeed, affected Japan significantly over the past decades. But so, it must be said, has Japan influenced a variety of critical global developments - globalization is not a one-way street, particularly for a nation as economically influential and technologically advanced as Japan. The chapters in this collection examine the impact of globalization on Japan and the impact of Japan on the forces of globalization from the various disciplinary perspectives of business, the economy, politics, technology, culture and society. They also explain the manner in which the nation has responded to the economic and cultural liberalization that has been such a profound force for change around the globe. This comprehensive collected works brings the latest research to bear on this important subject and provides evidence of the long history of global influences on Japan – and Japanese impacts on the rest of the world. This book will be of interest to students and scholars of globalization, Japanese Studies, and Asian Studies.

Making Globalization Work

Author: Joseph E. Stiglitz
Publisher: W. W. Norton & Company
ISBN: 9780393066203
Format: PDF, ePub
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"A damning denunciation of things as they are, and a platform for how we can do better."—Andrew Leonard, Salon Building on the international bestseller Globalization and Its Discontents, Joseph E. Stiglitz offers here an agenda of inventive solutions to our most pressing economic, social, and environmental challenges, with each proposal guided by the fundamental insight that economic globalization continues to outpace both the political structures and the moral sensitivity required to ensure a just and sustainable world. As economic interdependence continues to gather the peoples of the world into a single community, it brings with it the need to think and act globally. This trenchant, intellectually powerful, and inspiring book is an invaluable step in that process.

The Evidence and Impact of Financial Globalization

Author:
Publisher: Academic Press
ISBN: 012405899X
Format: PDF, Kindle
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The sharp realities of financial globalization become clear during crises, when winners and losers emerge. Crises usher in short- and long-term changes to the status quo, and everyone agrees that learning from crises is a top priority. The Evidence and Impact of Financial Globalization devotes separate articles to specific crises, the conditions that cause them, and the longstanding arrangements devised to address them. While other books and journal articles treat these subjects in isolation, this volume presents a wide-ranging, consistent, yet varied specificity. Substantial, authoritative, and useful, these articles provide material unavailable elsewhere. Substantial articles by top scholars sets this volume apart from other information sources Rapidly developing subjects will interest readers well into the future Reader demand and lack of competitors underline the high value of these reference works