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
大学図書館所蔵 全13件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
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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