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Author: Shyam Sunder Publisher: Foundations and Trends (R) in Accounting ISBN: 9781680831443 Category : Corporation reports Languages : en Pages : 122
Book Description
There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
Author: Shyam Sunder Publisher: Foundations and Trends (R) in Accounting ISBN: 9781680831443 Category : Corporation reports Languages : en Pages : 122
Book Description
There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.
Author: Frederick F. Wherry Publisher: Russell Sage Foundation ISBN: 1610448847 Category : Social Science Languages : en Pages : 176
Book Description
An estimated 45 million adults in the U.S. lack a credit score at time when credit invisibility can reduce one’s ability to rent a home, find employment, or secure a mortgage or loan. As a result, individuals without credit—who are disproportionately African American and Latino—often lead separate and unequal financial lives. Yet, as sociologists and public policy experts Frederick Wherry, Kristin Seefeldt, and Anthony Alvarez argue, many people who are not recognized within the financial system engage in behaviors that indicate their credit worthiness. How might institutions acknowledge these practices and help these people emerge from the financial shadows? In Credit Where It’s Due, the authors evaluate an innovative model of credit-building and advocate for a new understanding of financial citizenship, or participation in a financial system that fosters social belonging, dignity, and respect. Wherry, Seefeldt, and Alvarez tell the story of the Mission Asset Fund, a San Francisco-based organization that assists mostly low- and moderate-income people of color with building credit. The Mission Asset Fund facilitates zero-interest lending circles, which have been practiced by generations of immigrants, but have gone largely unrecognized by mainstream financial institutions. Participants decide how the circles are run and how they will use their loans, and the organization reports their clients’ lending activity to credit bureaus. As the authors show, this system not only helps clients build credit, but also allows them to manage debt with dignity, have some say in the creation of financial products, and reaffirm their sense of social membership. The authors delve into the history of racial wealth inequality in the U.S. to show that for many black and Latino households, credit invisibility is not simply a matter of individual choices or inadequate financial education. Rather, financial marginalization is the result of historical policies that enabled predatory lending, discriminatory banking and housing practices, and the rollback of regulatory protections for first-time homeowners. To rectify these inequalities, the authors propose common sense regulations to protect consumers from abuse alongside new initiatives that provide seed capital for every child, create affordable short-term loans, and ensure that financial institutions treat low- and moderate-income clients with equal respect. By situating the successes of the Mission Asset Fund in the larger history of credit and debt, Credit Where It’s Due shows how to prioritize financial citizenship for all.
Author: Morgan Ricks Publisher: University of Chicago Press ISBN: 022633046X Category : Business & Economics Languages : en Pages : 360
Book Description
An “intriguing plan” addressing shadow banking, regulation, and the continuing quest for financial stability (Financial Times). Years have passed since the world experienced one of the worst financial crises in history, and while countless experts have analyzed it, many central questions remain unanswered. Should money creation be considered a “public” or “private” activity—or both? What do we mean by, and want from, financial stability? What role should regulation play? How would we design our monetary institutions if we could start from scratch? In The Money Problem, Morgan Ricks addresses these questions and more, offering a practical yet elegant blueprint for a modernized system of money and banking—one that, crucially, can be accomplished through incremental changes to the United States’ current system. He brings a critical, missing dimension to the ongoing debates over financial stability policy, arguing that the issue is primarily one of monetary system design. The Money Problem offers a way to mitigate the risk of catastrophic panic in the future, and it will expand the financial reform conversation in the United States and abroad. “Highly recommended.” —Choice
Author: Bernard Lietaer Publisher: Berrett-Koehler Publishers ISBN: 1609942981 Category : Business & Economics Languages : en Pages : 337
Book Description
This study reveals how our monetary system reinforces scarcity, and how communities are already using new paradigms to foster sustainable prosperity. In the United States and across Europe, our economies are stuck in an agonizing cycle of repeated financial meltdowns. Yet solutions already exist, not only our recurring fiscal crises but our ongoing social and ecological debacles as well. These changes came about not through increased conventional taxation, enlightened self-interest, or government programs, but by people simply rethinking the concept of money. In Rethinking Money, Bernard Lietaer and Jacqui Dunne explore the origins of our current monetary system—built on bank debt and scarcity—revealing how its limitations give rise to so many serious problems. The authors then present stories of ordinary people and communities using new money, working in cooperation with national currencies, to strengthen local economies, create work, beautify cities, provide education, and more. These real-world examples are just the tip of the iceberg—over four thousand cooperative currencies are already in existence. The book provides remedies for challenges faced by governments, businesses, nonprofits, local communities, and even banks. It demystifies a complex and critically important topic and offers meaningful solutions that will do far more than restore prosperity—it will provide the framework for an era of sustainable abundance.
Author: World Bank Publisher: World Bank Publications ISBN: 0821395041 Category : Business & Economics Languages : en Pages : 220
Book Description
This new annual publication from the World Bank Group provides an overview and assessment of financial sector development around the world, with particular attention on medium- and low-income countries.
Author: Rowan Gibson Publisher: Hachette UK ISBN: 1857884620 Category : Business & Economics Languages : en Pages : 378
Book Description
The world’s foremost business thinkers explore organizations can be redesigned to survive and thrive in tomorrow’s hypercompetitive global environment.
Author: Stephen Cushion Publisher: John Wiley & Sons ISBN: 1509517545 Category : Language Arts & Disciplines Languages : en Pages : 224
Book Description
How elections are reported has important implications for the health of democracy and informed citizenship. But, how informative are the news media during campaigns? What kind of logic do they follow? How well do they serve citizens?e Based on original research as well as the most comprehensive assessment of election studies to date, Cushion and Thomas examine how campaigns are reported in many advanced Western democracies. In doing so, they engage with debates about the mediatization of politics, media systems, information environments, media ownership, regulation, political news, horserace journalism, objectivity, impartiality, agenda-setting, and the relationship between media and democracy more generally. Focusing on the most recent US and UK election campaigns, they consider how the logic of election coverage could be rethought in ways that better serve the democratic needs of citizens. Above all, they argue that election reporting should be driven by a public logic, where the agenda of voters takes centre stage in the campaign and the policies of respective political parties receive more airtime and independent scrutiny. The book is essential reading for scholars and students in political communication and journalism studies, political science, media and communication studies.
Author: Odette Lienau Publisher: Harvard University Press ISBN: 0674726405 Category : Business & Economics Languages : en Pages : 342
Book Description
Conventional wisdom holds that all nations must repay debt. Regardless of the legitimacy of the regime that signs the contract, a country that fails to honor its obligations damages its reputation. Yet should today's South Africa be responsible for apartheid-era debt? Is it reasonable to tether postwar Iraq with Saddam Hussein's excesses? Rethinking Sovereign Debt is a probing analysis of how sovereign debt continuity--the rule that nations should repay loans even after a major regime change, or else expect consequences--became dominant. Odette Lienau contends that the practice is not essential for functioning capital markets, and demonstrates its reliance on absolutist ideas that have come under fire over the last century. Lienau traces debt continuity from World War I to the present, emphasizing the role of government officials, the World Bank, and private markets in shaping our existing framework. Challenging previous accounts, she argues that Soviet Russia's repudiation of Tsarist debt and Great Britain's 1923 arbitration with Costa Rica hint at the feasibility of selective debt cancellation. Rethinking Sovereign Debt calls on scholars and policymakers to recognize political choice and historical precedent in sovereign debt and reputation, in order to move beyond an impasse when a government is overthrown.
Author: Srikant M. Datar Publisher: Harvard Business Press ISBN: 1422131645 Category : Business & Economics Languages : en Pages : 389
Book Description
The authors give the most comprehensive, authoritative and compelling account yet of the troubled state of business education today and go well beyond this to provide a blueprint for the future.
Author: Shyam Sunder
Author: Shyam Sunder
Author: Shayne Kavanagh
Author: Frederick F. Wherry
Author: Morgan Ricks
Author: Bernard Lietaer
Author: World Bank
Author: Rowan Gibson
Author: Stephen Cushion
Author: Odette Lienau
Author: Srikant M. Datar