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Accounting and Regulation : New Insights on Governance, Markets and Institutions / / edited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen
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
Opac: Controlla la disponibilità qui
Contemporary issues in accounting regulation
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
Opac: Controlla la disponibilità qui
Contemporary issues in accounting regulation
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
Opac: Controlla la disponibilità qui