The Role of the State and Accounting Transparency

Author: Mohammad Nurunnabi
Publisher: Routledge
ISBN: 1317017145
Format: PDF, ePub, Mobi
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Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.

The Politics of Accounting Regulation

Author: Sebastian Botzem
Publisher: Edward Elgar Publishing
ISBN: 1781001065
Format: PDF
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'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

International Accounting and Reporting Issues

Author: United Nations Conference on Trade and Development
Publisher: United Nations Publications
ISBN: 9789211127140
Format: PDF, ePub, Mobi
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This volume of the 2006 Review of International Accounting and Reporting Issues contains the proceedings of the twenty-third session of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. The two main agenda items the session dealt with were: a review of practical implementation issues of International Financial Reporting Standards; and comparability and relevance of existing indicators on corporate responsibility.

International Accounting and Reporting Issues

Author: Bernan
Publisher: United Nations Publications
ISBN: 9789211127324
Format: PDF, Kindle
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Proceedings of the 24th annual session of the Intergovernmental Working Group of Experts on International Standards of Accounting & Reporting (ISAR), held in Paris from 30 October to 1 November 2007

The Oxford Handbook of Economic and Institutional Transparency

Author: Jens Forssbaeck
Publisher: Oxford University Press
ISBN: 0199394830
Format: PDF, Mobi
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In recent years, the term 'transparency' has emerged as one of the most popular and keenly-touted concepts around. In the economic-political debate, the principle of transparency is often advocated as a prerequisite for accountability, legitimacy, policy efficiency, and good governance, as well as a universal remedy against corruption, corporate and political scandals, financial crises, and a host of other problems. But transparency is more than a mere catch-phrase. Increased transparency is a bearing ideal behind regulatory reform in many areas, including financial reporting and banking regulation. Individual governments as well as multilateral bodies have launched broad-based initiatives to enhance transparency in both economic and other policy domains. Parallel to these developments, the concept of transparency has seeped its way into academic research in a wide range of social science disciplines, including the economic sciences. This increased importance of transparency in economics and business studies has called for a reference work that surveys existing research on transparency and explores its meaning and significance in different areas. The Oxford Handbook of Economic and Institutional Transparency is such a reference. Comprised of authoritative yet accessible contributions by leading scholars, this Handbook addresses questions such as: What is transparency? What is the rationale for transparency? What are the determinants and the effects of transparency? And is transparency always beneficial, or can it also be detrimental (if so, when)? The chapters are presented in three sections that correspond to three broad themes. The first section addresses transparency in different areas of economic policy. The second section covers institutional transparency and explores the role of transparency in market integration and regulation. Finally, the third section focuses on corporate transparency. Taken together, this volume offers an up-to-date account of existing work on and approaches to transparency in economic research, discusses open questions, and provides guidance for future research, all from a blend of disciplinary perspectives.

International Corporate Reporting

Author: Clare B. Roberts
Publisher: Pearson Education
ISBN: 9780273714736
Format: PDF, ePub, Mobi
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International Finance Reports: A Comparative Approach, 4/e enables students to analyse the similarities and differences in accounting, reporting and regulation around the world, and to familiarize them with the growing body of research into international accounting practices.

Hugo von Hofmannsthal und die Medienkultur der Moderne

Author: Heinz Hiebler
Publisher: Königshausen & Neumann
ISBN: 9783826023408
Format: PDF, Kindle
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Ausgehend von den avanciertesten Ansätzen der Mediengeschichtsschreibung und der medienorientierten Literaturtheorie, entwickelt der Autor das Modell einer Literaturwissenschaft als angewandter Medienkulturwissenschaft. Am repräsentativen Beispiel Hugo von Hofmannsthals werden im Stil einer exemplarischen Fallstudie die vielschichtigen Verknüpfungen zwischen den harten Fakten einer apparatzentrierten Technik- und Funktionsgeschichte der Medien und den symbolischen Formen der literarischen Moderne vor Augen geführt. Im Spannungsfeld von Mündlichkeit und Schriftlichkeit, analoger und digitaler Kommunikation wird Hofmannsthals Körperästhetik auf ihre medienkulturhistorischen Kontexte überprüft. Seine poet(o-log)ischen Weltentwürfe - die frühen ästhetizistischen Konzepte eines "Lebens zwischen Buchdeckeln", das professionelle Verhältnis zu den finanziellen Aspekten seiner Arbeit und die editorischen wie kulturpolitischen Ambitionen vor allem in den Kriegs- und Nachkriegsjahren - werden mit den Kommunikationsstrukturen der österreichisch-ungarischen Monarchie und der zeitgenössischen Entwicklung der analogen Medien kurzgeschaltet. Mit der erstmals auf der Basis des erhaltenen Wort-, Bild- und Tonmaterials erarbeiteten Bestandsaufnahme der konkreten Beziehungen Hofmannsthals zu (Hand )Schrift, Buchdruck, Photographie, Telephon, Phonograph / Grammophon, Film und Hörfunk wird der abstrakte Begriff des medienästhetischen Ausdifferenzierungsprozesses der Moderne zum sinnlich nachvollziehbaren Erlebnis.

Corporate Governance and Expected Stock Returns

Author: Andreas Schillhofer
Publisher: Springer-Verlag
ISBN: 3322815609
Format: PDF, ePub
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Based on his Corporate Governance Rating (CGR) for German firms, Andreas Schillhofer documents a positive relationship between the CGR and firm value. In addition, there is strong evidence that expected returns are negatively correlated with the CGR if dividend yields and price-earnings ratios are used as proxies for the cost of capital.