Produktnummer:
18eb067a40bd874b95b2eeb25854a23649
| Themengebiete: | Accounting conservatism Accounting standards Earnings property Management forecast New institutional accounting Voluntary disclosure |
|---|---|
| Veröffentlichungsdatum: | 21.03.2014 |
| EAN: | 9784431547914 |
| Sprache: | Englisch |
| Seitenzahl: | 335 |
| Produktart: | Gebunden |
| Herausgeber: | Ito, Kunio Nakano, Makoto |
| Verlag: | Springer Tokyo |
Produktinformationen "International Perspectives on Accounting and Corporate Behavior"
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Sie möchten lieber vor Ort einkaufen?
Sie haben Fragen zu diesem oder anderen Produkten oder möchten einfach gerne analog im Laden stöbern? Wir sind gerne für Sie da und beraten Sie auch telefonisch.
Juristische Fachbuchhandlung
Georg Blendl
Parcellistraße 5 (Maxburg)
8033 München
Montag - Freitag: 8:15 -18 Uhr
Samstags geschlossen