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Record Nr. |
UNINA9910298557103321 |
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Titolo |
Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
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Pubbl/distr/stampa |
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New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
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ISBN |
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Edizione |
[1st ed. 2014.] |
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Descrizione fisica |
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1 online resource (424 p.) |
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Disciplina |
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330 |
657 |
657.0218 |
657.8333 |
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Soggetti |
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Accounting |
Bookkeeping |
Finance |
Accounting/Auditing |
Finance, general |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of |
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Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index. |
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Sommario/riassunto |
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Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking. |
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2. |
Record Nr. |
UNINA9910163937503321 |
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Titolo |
The Ashgate research companion to experimental music / / edited by James Saunders |
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Pubbl/distr/stampa |
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London : , : Routledge, , 2016 |
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ISBN |
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9781351697576 |
1351697579 |
9781315172347 |
1315172348 |
9781351697583 |
1351697587 |
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Descrizione fisica |
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1 online resource (413 pages) : illustrations |
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Collana |
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Ashgate research companion |
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Altri autori (Persone) |
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SaundersJames <1972 December 12-> |
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Disciplina |
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Soggetti |
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Music - 20th century - History and criticism |
Music - 21st century - History and criticism |
Avant-garde (Music) |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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First published 2009 by Ashgate Publishing. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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1. Why experimental? Why me? / Christopher Fox -- 2. Writing music / Michael Pisaro -- 3. A prescription for action / Philip Thomas -- 4. Open sources : words, circuits, and the notation/realization relation in live electronic music / Ronald Kuivila -- 5. Instrumentalizing : approaches to improvising with sounding objects in experimental music / Andy Keep -- 6. Free improvisation in music and capitalism : resisting authority and the cults of scientism and celebrity / Edwin Prevost -- 7. Beyond the soundscape : art and nature in contemporary phonography / Will Montgomery -- 8. Soundwalking : aural excursions into the everyday / John Levack Drever -- 9. 'We have eyes as well as ears.' : experimental music and the visual arts / David Ryan -- 10. Fourteen musicians / James Saunders -- 11. Antoine Beuger -- 12. Laurence Crane -- 13. Rhodri Davies -- 14. Christopher Fox -- 15. Bernhard Gunter -- 16. Bryn Harrison -- 17. Philip Jeck -- 18. Alvin Lucier -- 19. Phill Niblock -- 20. Evan Parker -- 21. Tim Parkinson -- |
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22. Jennifer Walshe -- 23. Manfred Werder -- 24. Christian Wolff. |
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Sommario/riassunto |
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The recent resurgence of experimental music has given rise to a more divergent range of practices than has previously been the case. The Ashgate Research Companion to Experimental Music reflects these recent developments by providing examples of current thinking and presenting detailed case studies that document the work of contemporary figures. The book examines fourteen current practitioners by interrogating their artistic practices through annotated interviews, contextualized by nine authored chapters which explore central issues that emerge from and inform these discussions. Whilst focusing on composition, the book also encompasses related aspects of performance, improvisation and sonic art. The interviews all explore how the selected artists work, focusing on the processes involved in developing their recent projects, set against more general aesthetic concerns. They aim to shed light on the disparate nature of current work whilst seeking to find possible points of contact. Many of the practitioners are active in areas that span disciplines, such as composition and improvisation, and the book explores the interaction of these activities in the context of their work. The other chapters consider a range of issues pertinent to recent developments in the genre, including: definitions of experimentalism and its relationship with a broader avant garde; experimentalism and cultural change; notation and its effect on composition; realising open scores; issues of notation and interpretation in live electronic music; performing experimental music; improvisation and technology; improvisation and social meaning; instrumentalizing objects; visual artists' relationships to experimental music; working across interdisciplinary boundaries; listening and the soundscape; working methods, techniques and aesthetics of recent experimental music. |
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