Institutions and accounting practices after the financial crisis : international perspective
著者
書誌事項
Institutions and accounting practices after the financial crisis : international perspective
(Routledge studies in accounting)
Routledge, 2021, c2019
- : pbk
大学図書館所蔵 全1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
"First issued in paperback 2021"--T.p. verso
Includes bibliographical references and index
内容説明・目次
内容説明
Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World's largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis.
Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors.
Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.
目次
Acknowledgements
List of Contributors
Part 1
The Causes Of The 2008 Financial Crisis. The Prospects Of IFRS Adoption In The US. - Victoria Krivogorsky
Corporate Characteristics Motivating Convergence: International Sample - Victoria Krivogorsky
Change in Business Objective. Shareholder value vs. stakeholder value primacy concepts - Victoria Krivogorsky
The Impact of Crisis on the Determinants of Leverage: European Evidence - Victoria Krivogorsky
Part 2
Consolidation of Investees Under IFRS - Paul Munter
The Impact of IFRS 9 On Banks Across The EU And Implementation Challenges - Samuel Da-Rocha-Lopes
Analysis of Changing Regulatory Conditions, New Accounting Policies and the Global Financial Crisis: The Case of Swedish Banks - Henrik Andersson and Niclas Hellman
The Financial Crisis Impact on Institutions and Accounting Practices in Spain - Jose A. Gonzalo-Angulo and Jose Luis Ucieda
The Impact of the Economic Crisis on the Financial System and Accounting in Brazil - Marcelo Botelho C. Moraes
Index
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