Author: Mark Währisch
Publisher: Peter Lang Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
The Evolution of International Accounting Systems
Author: Mark Währisch
Publisher: Peter Lang Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
Publisher: Peter Lang Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 252
Book Description
Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
The Evolution of International Accounting, Standards
Global History of Accounting, Financial Reporting and Public Policy
Author: Gary J. Previts
Publisher: Emerald Group Publishing
ISBN: 0857248154
Category : Business & Economics
Languages : en
Pages : 262
Book Description
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Publisher: Emerald Group Publishing
ISBN: 0857248154
Category : Business & Economics
Languages : en
Pages : 262
Book Description
The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
The evolution of international accounting
Worldwide Financial Reporting
Author: George J. Benston
Publisher: Oxford University Press
ISBN: 019029423X
Category : Business & Economics
Languages : en
Pages : 336
Book Description
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Publisher: Oxford University Press
ISBN: 019029423X
Category : Business & Economics
Languages : en
Pages : 336
Book Description
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Regulating Capitalism?
Author: J. Zimmermann
Publisher: Springer
ISBN: 1137309288
Category : Social Science
Languages : en
Pages : 268
Book Description
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
Publisher: Springer
ISBN: 1137309288
Category : Social Science
Languages : en
Pages : 268
Book Description
By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
International Accounting Harmonization
Author: J. Beke
Publisher: Springer
ISBN: 1137374349
Category : Political Science
Languages : en
Pages : 224
Book Description
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Publisher: Springer
ISBN: 1137374349
Category : Political Science
Languages : en
Pages : 224
Book Description
International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
The Evolution of International Accounting Standards in Transitional and Developing Economies
Author: V.K. Zimmerman
Publisher: JAI Press
ISBN: 9780762304615
Category : Business & Economics
Languages : en
Pages : 0
Book Description
This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
Publisher: JAI Press
ISBN: 9780762304615
Category : Business & Economics
Languages : en
Pages : 0
Book Description
This volume contains papers presented at the 1996 Center for International Education and Research in Accounting Conference. The theme of transitional and developing economies struggling with the introduction and implementation of international accounting standards is evident throughout the papers. While current events often seem to outstrip our ability to keep up, these papers provide insights into current events in the adoption and application of the international accounting standards.
International Accounting and Transnational Decisions
Author: S. J. Gray
Publisher: Butterworth-Heinemann
ISBN: 1483135683
Category : Business & Economics
Languages : en
Pages : 513
Book Description
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Publisher: Butterworth-Heinemann
ISBN: 1483135683
Category : Business & Economics
Languages : en
Pages : 513
Book Description
International Accounting and Transnational Decisions explores a wide range of significant international accounting issues with special reference to the comparative development of national systems of accounting, international accounting standards, transnational financial reporting issues and financial planning and control in the multinational corporation. The book is organized into five parts. Part I discusses the international dimensions of accounting including both the financial reporting and managerial decision-making perspectives. The second part is concerned with the comparative international aspects of accounting. The Part III presents developments and questions relating to international accounting standards. The fourth part considers a number of selected transnational financial reporting issues of concern both to managers and financial statement users. The last part takes a managerial perspective in its coverage of important problems of transnational financial decision making and control. Accountants and students of accounting will find the book useful.
Financial Reporting and Global Capital Markets
Author: Kees Camfferman
Publisher: Oxford University Press on Demand
ISBN: 9780199296293
Category : Business & Economics
Languages : en
Pages : 702
Book Description
Publisher description
Publisher: Oxford University Press on Demand
ISBN: 9780199296293
Category : Business & Economics
Languages : en
Pages : 702
Book Description
Publisher description