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Author: B. Colmant Publisher: ISBN: Category : Languages : en Pages :
Book Description
Description of the introduction of IAS / IFRS standards in Europe. Describes the underlying accounting principles such as prudence, realization and objectivity, substance over form and the consequences for Belgian fiscal law. The Belgian interpretation is compared with the Anglo-Saxon approach.
Author: B. Colmant Publisher: ISBN: Category : Languages : en Pages :
Book Description
Description of the introduction of IAS / IFRS standards in Europe. Describes the underlying accounting principles such as prudence, realization and objectivity, substance over form and the consequences for Belgian fiscal law. The Belgian interpretation is compared with the Anglo-Saxon approach.
Author: Franklin Allen Publisher: MIT Press ISBN: 9780262011778 Category : Business & Economics Languages : en Pages : 524
Book Description
Why do different countries have such different financial systems? Is one system better than the other? This text argues that the view that market-based systems are best is simplistic, and suggests that a more nuanced approach is necessary.
Author: Publisher: Fundacion BBVA ISBN: 8488562233 Category : Corporate governance Languages : es Pages : 260
Book Description
En los últimos años, las expresiones sostenibilidad, desarrollo sostenible, responsabilidad corporativa y empresa sostenible se han incorporado al vocabulario habitual de directivos, empresarios y académicos. Sin embargo, todavía subsisten cierta confusión y diferentes opiniones sobre el significado e implicaciones de dichos conceptos. El objetivo básico de este libro ha sido arrojar luz sobre la noción de empresa sostenible, abordando cuestiones como qué es una empresa sostenible, cuáles son sus principales características o en qué difiere del modelo de empresa tradicional. Para realizar este estudio se ha elegido a los dieciocho líderes sectoriales del Índice Dow Jones de Sostenibilidad (IDJS). Uno de los conceptos básicos en que se basa La empresa sostenible se refiere a los valores que una empresa ha de interiorizar para avanzar hacia la sostenibilidad. El valor central de la empresa sostenible es su conciencia del sistema del que forma parte y su sentido de pertenencia al mismo. En lugar de ser una depredadora neta del sistema físico-social, la empresa sostenible obtiene recursos del sistema con el propósito de contribuir a la creación neta de riqueza. De acuerdo con esta concepción, y a través del análisis de las dieciocho empresas líderes del IDJS, se explora cómo estas empresas están integrando la sostenibilidad en su gobierno, en la formulación de su estrategia y en sus sistemas de gestión. Asimismo, se analiza de qué manera su apertura hacia el entorno físico y social ha contribuido al desarrollo de un diálogo honesto, fluido y abierto con grupos de partes interesadas. Los resultados, conclusiones y buenas prácticas descritos en este libro resultarán útiles a aquellas compañías que, conscientes de la importancia de la sostenibilidad, están intentando interiorizar el desarrollo sostenible como un motor fundamental de sus procesos de creación de valor. Asimismo, la conceptualización de la empresa sostenible podrá servir de base para futuros proyectos de investigación.
Author: H. Kent Baker Publisher: John Wiley & Sons ISBN: 0470455802 Category : Business & Economics Languages : en Pages : 552
Book Description
Dividends And Dividend Policy As part of the Robert W. Kolb Series in Finance, Dividends and Dividend Policy aims to be the essential guide to dividends and their impact on shareholder value. Issues concerning dividends and dividend policy have always posed challenges to both academics and professionals. While all the pieces to the dividend puzzle may not be in place yet, the information found here can help you gain a firm understanding of this dynamic discipline. Comprising twenty-eight chapters—contributed by both top academics and financial experts in the field—this well-rounded resource discusses everything from corporate dividend decisions to the role behavioral finance plays in dividend policy. Along the way, you'll gain valuable insights into the history, trends, and determinants of dividends and dividend policy, and discover the different approaches firms are taking when it comes to dividends. Whether you're a seasoned financial professional or just beginning your journey in the world of finance, having a firm understanding of the issues surrounding dividends and dividend policy is now more important than ever. With this book as your guide, you'll be prepared to make the most informed dividend-related decisions possible—even in the most challenging economic conditions. The Robert W. Kolb Series in Finance is an unparalleled source of information dedicated to the most important issues in modern finance. Each book focuses on a specific topic in the field of finance and contains contributed chapters from both respected academics and experienced financial professionals.
Author: Sebastian Botzem Publisher: Edward Elgar Publishing ISBN: 1781001065 Category : Law Languages : en Pages : 233
Book Description
'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.
Author: Jacob A. Bikker Publisher: ISBN: 9783902109279 Category : Bank profits Languages : en Pages : 88
Book Description
This paper brings to the forefront the assumptions that we make when focussing on a particular type of explanation for bank profitability. We evaluate a broad field of research by introducing a general framework for a profit maximizing bank and demonstrate how different types of models can be fitted into this framework. Next, we present an overview of the current major trends in European banking and relate them to each model's assumptions, thereby shedding light on the relevance, timeliness and shelf life of the different models. This way, we arrive at a set of recommendations for a future research agenda. We advocate a more prominent role for output prices, and suggest a modification of the intermediation approach. We also suggest ways to more clearly distinguish between market power and effciency, and explain why we need time-dependent models. Finally, we propose the application of existing models to different size classes and sub-markets. Throughout we emphasize the benefits from applying several, complementary models to overcome the identification problems that we observe in individual models.
Author: B. Colmant
Author: B. Colmant
Author: European Central Bank
Author: Franklin Allen
Author: 
Author: H. Kent Baker
Author: Sebastian Botzem
Author: Organisation for Economic Co-operation and Development
Author: Jukka Vesala
Author: Jacob A. Bikker
Author: Sir John Richard Hicks