Research in accounting in emerging economies . Volume 10 [[electronic resource] /] / edited by Mathew Tsamenyi, Shahzad Uddin

• Record Nr.: UNINA9910460453203321
• Pubbl/distr/stampa: Bingley, UK, : Emerald, 2010
• ISBN: 1-282-96406-2; 9786612964060; 0-85724-452-3
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (309 p.)
• Collana: Research in accounting in emerging economies ; ; v. 10
• Altri autori (Persone): TsamenyiMathew; UddinShahzad
• Disciplina: 657.091724
• Soggetti: Accounting - Research - Developing countries; Accounting - Standards - Developing countries; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: Front cover; Research in accounting in emerging economies; Copyright page; Contents; List of contributors; List of reviewers; Call for papers; About the Volume; Chapter 1. A trail of unintended consequences: Management accounting information in a volatile environment; Chapter 2. A new institutional analysis of IFRSs adoption in Egypt: A case study of loosely coupled rules and routines; Chapter 3. The relationship between auditor size and audit fees: further evidence from big four market shares in emerging economies; Chapter 4. Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory studyChapter 5. Analysis of the determinants of corporate social responsibility disclosure in the annual reports of Tunisian listed firms; Chapter 7. Corporate environmental and climate change disclosures: Empirical evidence from Bangladesh; Chapter 8. The adoption of IPSASs in South Asia: A comparative study of seven countries; Chapter 9. The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from BangladeshChapter 10. The adoption of accrual ; accounting in the Indonesian public sector; Chapter 11. Toward IFRS: economic consequences of accounting convergence in an emerging economy
• Sommario/riassunto: The papers published in this volume have provided us the opportunities to further engage with wide ranging empirical and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting reforms in areas such as accounting standards, disclosures, and corporate governance in both the public and private sectors in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions.