Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen |
Edizione | [1st ed. 2014.] |
Pubbl/distr/stampa | New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 |
Descrizione fisica | 1 online resource (424 p.) |
Disciplina |
330
657 657.0218 657.8333 |
Soggetto topico |
Accounting
Bookkeeping Finance Accounting/Auditing Finance, general |
ISBN | 1-4614-8097-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | 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 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. |
Record Nr. | UNINA-9910298557103321 |
New York, NY : , : Springer New York : , : Imprint : Springer, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Contemporary issues in accounting regulation |
Pubbl/distr/stampa | [Place of publication not identified], : Kluwer Academic Publishers, 2001 |
Disciplina | 657 |
Soggetto topico |
Accounting - Law and legislation
Accounting Commerce Business & Economics |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNISA-996213150703316 |
[Place of publication not identified], : Kluwer Academic Publishers, 2001 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
|
Contemporary issues in accounting regulation |
Pubbl/distr/stampa | [Place of publication not identified], : Kluwer Academic Publishers, 2001 |
Disciplina | 657 |
Soggetto topico |
Accounting - Law and legislation
Accounting Commerce Business & Economics |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910679898103321 |
[Place of publication not identified], : Kluwer Academic Publishers, 2001 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|