Law, corporate governance, and accounting : European perspectives
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書誌事項
Law, corporate governance, and accounting : European perspectives
（Routledge studies in accounting, 9）
Routledge, 2015
- : pbk
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内容説明・目次
内容説明
The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world's largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way.
Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
目次
Introduction. Victoria Krivogorsky Part I 1. Conceptual Framework for International Financial Reporting Standards. Victoria Krivogorsky 2. US Perspectives on Implementation of IFRS. Ervin Black, Greg Burton, Spencer Paul Part II: Recent Developments in Accounting, Corporate Governance and Auditing in Europe 3. New Corporate Governance Rules and Practices. Victoria Krivogorsky, Wolfgang Dick 4. International Standards on Auditing - Global Developments, Acting Institutions, and Status of Worldwide Adoption. Holger Erchinger 5. Auditing Reform in Europe. Chiara Saccon 6. The Impact of Mandatory Adoption of IFRS on Income Statement and Balance Sheet Properties. Gary Grudnitski, Francois Aubert Part III: Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Selected Countries 7. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in France. Pascale Delvaille 8. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Germany. Axel Haller, Martin Wehrfritz 9. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Portugal. Gabriela Gueifao, Mohamed Azzim Gulamhussen 10. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Spain. Elena de las Heras, Begona Navallas, and Jose Luis Ucieda 11. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Sweden. Niclas Hellman 12. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in Italy. Roberto Di Pietra 13. Analysis of Changing Institutional Environments, New Accounting Policies and Corporate Governance Practices in the UK. George Iatridis, ' '
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