Accounting in Latin America / / edited by Claudio Wanderley, Fábio Frezatti ; contributors Orhan Akisik [and thirteen others]

• Pubblicazione: Bingley, England : , : Emerald, , 2014; ©2014
• Edizione: First edition.
• Descrizione fisica: 1 online resource (207 p.)
• Disciplina: 657
• Soggetto topico: Accounting - Latin America
• Soggetto genere / forma: Electronic books.
• Persona (resp. second.): WanderleyClaudio; FrezattiFábio; AkisikOrhan
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters.
• Nota di contenuto: Cover; Accounting in Latin America; Copyright page; Contents; List of Contributors; List of Reviewers; Editorial Advisory Board; About the Editors; Introduction; Accounting Information Quality in Latin- and North-American Public Firms; Introduction; Theoretical Framework; Methodological Procedures; Hypothesis Development and Model Definition; Results and Analysis; Concluding Remarks; Notes; References; Appendix; Financial Reporting and Foreign Direct Investments in Latin America; Introduction; Financial Reporting in Latin America: Recent Developments and Main Characteristics ; Development of Financial Sector in Latin American Countries Hypotheses Development; Econometric Model and Data; Results of Empirical Analyses; Conclusions; Notes; Acknowledgment; References; A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms; Introduction; Construction of a Social Disclosure Index; Methods; Reliability and Validation Tests of the Social Disclosure Index; Conclusions; Notes; References; Appendix A: Pearson Correlation Matrix between Variables of Social Disclosure Index; Appendix B: List of Companies Components of the Study ; Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America Introduction; Research Method; FCPA Anti-Bribery, Accounting, and Internal Control Provisions; Common Bribery Schemes in Latin America; Auditor's Responsibility with Respect to FCPA Violations; Auditor's Liability with Respect to FCPA Violations of Their Clients; Conclusion; Notes; References; Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies; Introduction; Performance Measurement and Strategy; Methodological Procedures ; Results Conclusions; References; Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises; Introduction; Literature Review and Theory; Garengo's PMS Typology for SME; Quality Management; Quality and Measurement; Research design; Analysis of the Classification of the PMS; Discussion about the Quality Management and the Use of PMS; Conclusion; References; About the Authors
• Sommario/riassunto: Latin America is set to play an important role in the global economy; yet international research communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region.
• Titolo autorizzato: Accounting in Latin America
• ISBN: 1-78441-067-5
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910459742103321
• Lo trovi qui: Univ. Federico II
• Serie: Research in accounting in emerging economies ; ; Volume 14.