Corporate Governance and Its Implications on Accounting and Finance PDF Download

Author: Alqatan, Ahmad
Publisher: IGI Global
ISBN: 1799848531
Category : Business & Economics
Languages : en
Pages : 425

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Book Description
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.

Author: Daniela Mancini
Publisher: Springer Science & Business Media
ISBN: 364235761X
Category : Business & Economics
Languages : en
Pages : 350

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Book Description
​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

Author: Lisa Weaver
Publisher: John Wiley & Sons
ISBN: 1118644123
Category : Business & Economics
Languages : en
Pages : 415

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Book Description
The one-stop guide to transitioning to IFRS financial reporting The International Financial Reporting Standards (IFRS) have already been adopted in Europe, and plans are in place to transition to IFRS reporting in the UK, India, Japan, and other major economies. The US is deliberating the nature of its convergence with IFRS and US entities will need to understand the implications of transition. This means all finance managers and financial controllers will be responsible, not only for understanding IFRS, but for making the transition and dealing with implications. Managing the Transition to IFRS-Based Financial Reporting is a one-stop resource for navigating this major change. Case studies and project management advice help move smoothly from GAAP to IFRS principles and requirements. Managing the Transition to IFRS-Based Financial Reporting is the only book on the market that focuses on both the accounting and non-accounting implications of IFRS transition. This complete approach will guide you from the history and conceptual basis of IFRS through each stage of the transition process, ensuring expert change management and fluid communication from start to finish. Takes a holistic approach, covering non-accounting implications like educating and communicating IFRS requirements Provides case studies to illustrate best practices for moving to the new international standards Provides a framework for planning and executing the entire IFRS transition project With nearly two decades of financial training experience, author Lisa Weaver is imminently qualified to deliver clear, concise, and understandable content. In addition, the reference material and other resources in Managing the Transition to IFRS-Based Financial Reporting will help you simplify the transition and take advantage of all the benefits IFRS reporting confers.

Author: Jan Pieter Krahmen (editor)
Publisher:
ISBN: 0199253161
Category : Business & Economics
Languages : en
Pages : 550

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Book Description
Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.

Author: Roger Hussey
Publisher: Business Expert Press
ISBN: 1946646873
Category : Business & Economics
Languages : en
Pages : 136

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Book Description
Business has become more international and more complex. Whether you are a manager, a student, or someone generally interested in corporate financial information, you want information and you want to understand that information. Companies in all countries are required to generate financial information, if for no other reason than to settle their tax obligations. If you are interested in the larger companies, such as those listed on a stock exchange, they must make financial information public, and the nature and type of that information is strictly regulated. Companies must comply with accounting standards. Many countries use the International Accounting Standards issued by the IFRS Foundation. This is a not-for-profit international organization that has developed a single set of high-quality global accounting standards. These standards can be complex, but this book explains clearly the main requirements.

Author: Carien van Mourik
Publisher: Routledge
ISBN: 113624350X
Category : Business & Economics
Languages : en
Pages : 568

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Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Author: Lourenço, Isabel
Publisher: IGI Global
ISBN: 1466684542
Category : Business & Economics
Languages : en
Pages : 371

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Book Description
Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.

Author: Luz Parrondo
Publisher: Edward Elgar Publishing
ISBN: 1803920599
Category : Business & Economics
Languages : en
Pages : 305

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Book Description
Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.

Author: Uchenna, Efobi
Publisher: IGI Global
ISBN: 1466698772
Category : Business & Economics
Languages : en
Pages : 434

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Book Description
International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

Author: Allen Tucker
Publisher: CRC Press
ISBN: 1439898456
Category : Computers
Languages : en
Pages : 3851

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Book Description
This two volume set of the Computing Handbook, Third Edition (previously theComputer Science Handbook) provides up-to-date information on a wide range of topics in computer science, information systems (IS), information technology (IT), and software engineering. The third edition of this popular handbook addresses not only the dramatic growth of computing as a discipline but also the relatively new delineation of computing as a family of separate disciplines as described by the Association for Computing Machinery (ACM), the IEEE Computer Society (IEEE-CS), and the Association for Information Systems (AIS). Both volumes in the set describe what occurs in research laboratories, educational institutions, and public and private organizations to advance the effective development and use of computers and computing in today's world. Research-level survey articles provide deep insights into the computing discipline, enabling readers to understand the principles and practices that drive computing education, research, and development in the twenty-first century. Chapters are organized with minimal interdependence so that they can be read in any order and each volume contains a table of contents and subject index, offering easy access to specific topics. The first volume of this popular handbook mirrors the modern taxonomy of computer science and software engineering as described by the Association for Computing Machinery (ACM) and the IEEE Computer Society (IEEE-CS). Written by established leading experts and influential young researchers, it examines the elements involved in designing and implementing software, new areas in which computers are being used, and ways to solve computing problems. The book also explores our current understanding of software engineering and its effect on the practice of software development and the education of software professionals. The second volume of this popular handbook demonstrates the richness and breadth of the IS and IT disciplines. The book explores their close links to the practice of using, managing, and developing IT-based solutions to advance the goals of modern organizational environments. Established leading experts and influential young researchers present introductions to the current status and future directions of research and give in-depth perspectives on the contributions of academic research to the practice of IS and IT development, use, and management.