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Author: Xingqiang Du Publisher: Springer Nature ISBN: 9813344628 Category : Business & Economics Languages : en Pages : 506
Book Description
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
Author: Xingqiang Du Publisher: Springer Nature ISBN: 9813344628 Category : Business & Economics Languages : en Pages : 506
Book Description
This book focuses on the Chinese context to investigate how informal institutions (Confucian culture and its dimensions, religion, political connections) in China affect accounting behaviors. This book tries to show that cultural influence and religious impacts in China are not trivial and increasingly important, and specifically, informal institutions have its bright and dark sides with regard to its effects on accounting behaviors. This book aims to investigate whether and how informal institutions (Confucian culture and its dimensions, religion, political connections) affect micro-level accounting behaviors, including but not limited to audit quality, financial misstatement, R&D, corporate misconducts, corporate philanthropy and corporate environmental responsibility. This book provides graduate students, scholars and practitioners in the fields of accounting, business administration and religion with an in-depth understanding about how informal institutions as a set of social norms affect micro-level accounting behaviors. First, this book is the first to focus on the Chinese context and investigate the effects of informal institutions on accounting behavior. Second, this book documents systematic evidence to show the bright and dark sides with regard to the relation between informal institutions and accounting behavior in China. Lastly, this book reveals informal institutions can serve as an important mechanism to affect accounting behaviors.
Author: Kunio Ito Publisher: Springer ISBN: 4431547924 Category : Business & Economics Languages : en Pages : 337
Book Description
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.
Author: K. William Easter Publisher: Springer Science & Business Media ISBN: 0792382560 Category : Business & Economics Languages : en Pages : 306
Book Description
Markets for Water: Potential and Performance dispels many of the myths surrounding water markets and gives readers a comprehensive picture of the way that markets have developed in different parts of the world. It is possible, for example, for a water market to fail, and for the transaction costs in water markets to be excessive. Too often water trading is banned because the water resources have been developed with public funds and the water agencies do not want to lose control over water. There is also a concern that poor farmers or households will be disadvantaged by water trading. These concerns about public resources and the poor are not very different from those that have been voiced in the past about land sales. The problem is that in many cases the poor already have limited access to resources, but this limit is not due to water trading. In fact, water trading is likely to expand the access to water for many small-scale farmers. Markets for Water: Potential and Performance provides an analytical framework for water market establishment. It develops the necessary conditions for water markets and illustrates how they can improve both water management and economic efficiency. Finally, the book gives readers an up-to-date picture of what we have learned about water markets in a wide range of countries, from the US to Chile and India.
Author: Constanze Dobler Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften ISBN: 9783631616161 Category : Africa, North Languages : en Pages : 0
Book Description
Regarding the Arab region, GDP per capita virtually stagnated for more than 20 years from 1980. During the same period, GDP per capita in the world's highly industrialized states further increased and the gap between the Middle East and North Africa (MENA) and the highly developed countries widened. However, the differences between Arab countries and the Western states exist not only economically. The countries also differ regarding their political, legal, and social systems. This work explains the differences in development on the basis of institutional economics. In addition to a general theoretical part, an empirical analysis demonstrates the effects of institutions on income, and a historical case study explains the divergent development paths of the Arab region and selected advanced economies.
Author: Lawrence J. Gitman Publisher: ISBN: Category : Business & Economics Languages : en Pages : 1455
Book Description
Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.
Author: Asli Demirguc-Kunt Publisher: World Bank Publications ISBN: 1464812683 Category : Business & Economics Languages : en Pages : 228
Book Description
In 2011 the World Bank—with funding from the Bill and Melinda Gates Foundation—launched the Global Findex database, the world's most comprehensive data set on how adults save, borrow, make payments, and manage risk. Drawing on survey data collected in collaboration with Gallup, Inc., the Global Findex database covers more than 140 economies around the world. The initial survey round was followed by a second one in 2014 and by a third in 2017. Compiled using nationally representative surveys of more than 150,000 adults age 15 and above in over 140 economies, The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution includes updated indicators on access to and use of formal and informal financial services. It has additional data on the use of financial technology (or fintech), including the use of mobile phones and the Internet to conduct financial transactions. The data reveal opportunities to expand access to financial services among people who do not have an account—the unbanked—as well as to promote greater use of digital financial services among those who do have an account. The Global Findex database has become a mainstay of global efforts to promote financial inclusion. In addition to being widely cited by scholars and development practitioners, Global Findex data are used to track progress toward the World Bank goal of Universal Financial Access by 2020 and the United Nations Sustainable Development Goals. The database, the full text of the report, and the underlying country-level data for all figures—along with the questionnaire, the survey methodology, and other relevant materials—are available at www.worldbank.org/globalfindex.
Author: P. Ingram Publisher: Elsevier ISBN: 0762309032 Category : Business & Economics Languages : en Pages : 409
Book Description
In this exciting volume, a diverse and accomplished group of scholars work to integrate theories of institutions with strategic management. The research they present examines a wide range of industrial contexts, ranging from American retailing at the end of the nineteenth century, to German tax law at the beginning of the twenty-first.
Author: American Bar Association. House of Delegates Publisher: American Bar Association ISBN: 9781590318737 Category : Law Languages : en Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Edmund C. Stazyk Publisher: Edward Elgar Publishing ISBN: 1786432072 Category : Political Science Languages : en Pages : 571
Book Description
'Currently, public administration as art and science ponders a challenging and uncertain future. Thus, no better time exists to take stock and ponder the practical and theoretical value of its topical coverage to date. Stazyk and Frederickson have assembled an eclectic and impressive group of senior and junior scholars to join them in this intellectual exercise. Collectively, the contributors offer a stiletto-like dissection of where and how the field's energy has been expended, what knowledge it has produced, what its limitations are, and where future energies might best be expended. Kudos to all.' - Robert F. Durant, American University, US This forward-thinking Handbook draws on the expertise of established and emerging scholars to provide a comprehensive review of the current state and future direction of theory and practice in US public administration. Chapters offer a cross-disciplinary, holistic review of the field, pulling together leaders from subfields such as public administration, public and nonprofit management, finance, human resource management, networks, nonprofits, policy, and politics. Chapter authors conclude that the field is intellectually rich and highly nuanced, but also identify numerous opportunities for growth and expansion in the coming years. The Handbook charts an agenda for future research in the field. TheHandbook of American Public Administrationis geared toward academics, researchers, and advanced graduate students. As an authoritative text on the history and state of US public administration, it proves equally suitable for national and international audiences. Practitioners who may be looking for background information or state-of-the-art knowledge about practice will also benefit from this Handbook. Contributors include: G. Arnold, G.A. Brewer, B.J. Cook, R.S. Davis, L. DeHart-Davis, M.D. Farnworth, P.S. Federman, S. Fernandez, H.G. Frederickson, H. Getha-Taylor, R.K. Ghere, D. Hatmaker, K. Hendren, C.J. Hill, N. Humphrey, K.R. Isett, S. Jo, J.E. Kellough, S.Y. Kim, Y. Kim, L. Langbein, M. Leighninger, L.E. Lynn, Jr., D.S.T. Matkin, B. Merriman, C.C. Merritt, A.V. Moldavanova, T. Nabatchi, S. Nicholson-Crotty, R. O'Leary, Z.W. Oberfield, A. Osorio, S.K. Pandey, Y.J. Park, S. Portillo, B.A. Radin, W.G. Resh, R.L. St. Clair, J.R. Sandfort, L.M. Shimek, A.E. Smith, S.R. Smith, E.C. Stazyk, S. Webeck, E.S. Zeemering, H.L. Zook
Author: M.D. Bennett Publisher: Springer Science & Business Media ISBN: 9401001979 Category : Technology & Engineering Languages : en Pages : 317
Book Description
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author: Xingqiang Du
Author: Xingqiang Du
Author: Kunio Ito
Author: K. William Easter
Author: Constanze Dobler
Author: Lawrence J. Gitman
Author: Asli Demirguc-Kunt
Author: P. Ingram
Author: American Bar Association. House of Delegates
Author: Edmund C. Stazyk
Author: M.D. Bennett