International accounting in the 21st century
著者
書誌事項
International accounting in the 21st century
（Business economics in a rapidly-changing world series）
Nova Science, c2010
- : hbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Despite the recent trend towards accounting homogenisation across countries, there are still substantial differences world-wide in accounting standards. These differences constitute barriers to the efficient allocation of investment, since they act, for all purposes, an informational transaction costs of informational asymmetries. As a consequence, the very process of international financial integration is affected and slowed down. In particular, cross-country differences in accounting regulations affect the behaviour and therefore, the international comparability of accounting-based variables; for example, domestic accounting regulations across the globe differ significantly in the speed of earnings and losses recognition, the intensity of earning smoothing and the accounting and tax treatment of asset revaluation. Thus, two identical companies with exactly the same assets and activities that operated in two countries subject to different accounting standards would present different values of variables such as the book to market ratio, operating earnings, net income, assets, etc. This new important book gathers the latest research from around the world on this topic.
目次
- Preface
- Accounting, Cyclicality and Financial Stability:
- The South African Experience (1990-2007)
- Extended Exergy Accounting (EEA) of the Dutch Society
- Accounting Harmonization and Financial Pricing Models: A Review
- Quality of Accounting Information and Essence of Efficient Investor Protection Mechanisms
- Adoption of Public Accounting Plans In Portugal: Effect on the Comparability and Utility of Financial Reporting
- Management Accounting Reforms -- Filling the Transparency Gap in Public Sector?
- The Artistry Of International Accounting Case Pedagogy
- Monetary Policy in the US and the European Union: The Role of Monetary Aggregates
- Measurement Problems in Global Financial Reporting: The Need for a Stable Composite Currency
- Development of Accounting in the History of Modern Turkey
- Index.
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