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Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial reporting in China / / by Huiying Wu, Chris Patel |
| Autore | Wu Huiying |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Collana | Studies in Managerial and Financial Accounting |
| Soggetto topico |
Accounting - China
Auditing - China Financial statements - China |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910460263603321 |
Wu Huiying
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| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel
| Adoption of Anglo-American models of corporate governance and financial Reporting in China [[electronic resource] /] / edited by Huiying Wu, Chris Patel |
| Autore | Wu Huiying (Accountant) |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Bingley, England : , : Emerald, , 2015 |
| Descrizione fisica | 1 online resource (270 pages) : illustrations, tables |
| Disciplina | 657.0951 |
| Altri autori (Persone) |
WuHuiying
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Financial
Accounting Financial accounting Accounting - China Financial statements - China Auditing - China |
| ISBN | 1-78350-897-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Global convergence and corporate governance-related financial reporting issues -- The development of accounting thought and practices in China -- An integrated institutional perspective -- Research design -- The corporate governance and accounting environment in China -- Corporate governance-related financial reporting issues in China : empirical evidence -- Summary and conclusion. |
| Record Nr. | UNINA-9910787373603321 |
|
Wu Huiying (Accountant)
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||
| Bingley, England : , : Emerald, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / Eva Heidhues, Chris Patel
| Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / Eva Heidhues, Chris Patel |
| Autore | Heidhues Eva |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Group Pub. Ltd., 2012 |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina |
657.09
657.0943 |
| Altri autori (Persone) | PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
International finance
Globalization |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-12043-6
9786613524294 1-78052-245-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE - OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE - BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES
CRITICISMS OF GRAY'S MODEL OF ACCOUNTING VALUES AND ITS SUBSEQUENT APPLICATION GERMANY'S ACCOUNTING MODEL: GRAY'S ACCOUNTING VALUES APPLIED; THE LEGITIMACY OF ''SECRECY'' IN FINANCIAL DISCLOSURE; DISCUSSION AND CONCLUSION; NOTES; 3. ADOPTION OF IFRS IN GERMANY: A NEO-INSTITUTIONAL ANALYSIS; INTRODUCTION; THE RELEVANCE OF INSTITUTIONAL THEORY IN ACCOUNTING; DEVELOPMENT AND LEGITIMACY OF THE GERMAN ACCOUNTING MODEL; ADOPTION OF IFRS AND ISOMORPHISM; DISCUSSION AND CONCLUSIONS; NOTES 4. THE INFLUENCE OF POWER AND LEGITIMACY ON GERMAN ATTITUDES TOWARD THE IASB AND THE PROMOTION OF PROFESSIONAL JUDGMENTS INTRODUCTION; PREVIOUS RESEARCH ON LEGITIMACY PERCEPTIONS AND ATTITUDES TOWARD THE IASB AND IFRS; PROPOSED FRAMEWORK TO STUDY ATTITUDES TOWARD THE PROMOTION OF PROFESSIONAL JUDGMENT BY THE IASB; RESEARCH METHODS; RESULTS; DISCUSSION AND ANALYSIS; CONCLUSIONS; NOTES; 5. THE INFLUENCE OF UNCERTAINTY AVOIDANCE ON ACCOUNTANTS' MATERIALITY JUDGMENTS: A CROSS-CULTURAL STUDY OF GERMAN AND ITALIAN ACCOUNTANTS; INTRODUCTION; THEORETICAL BACKGROUND AND HYPOTHESES DEVELOPMENT METHODOLOGY RESULTS AND DISCUSSION; CONCLUSIONS; NOTES; 6. CONCLUSIONS; INTRODUCTION; SUMMARIES, IMPLICATIONS, AND CONTRIBUTIONS OF INDIVIDUAL RESEARCH PROJECTS; OVERALL CONCLUSIONS AND FURTHER IMPLICATIONS; LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH; REFERENCES |
| Record Nr. | UNINA-9910461339003321 |
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Heidhues Eva
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||
| Bingley [England], : Emerald Group Pub. Ltd., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / edited by Eva Heidhues, Chris Patel
| Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / edited by Eva Heidhues, Chris Patel |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Group Pub. Ltd., 2012 |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina |
657.09
657.0943 |
| Altri autori (Persone) |
HeidhuesEva
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Managerial
Accounting Management accounting & bookkeeping Accounting - Germany Comparative accounting |
| ISBN |
1-280-12043-6
9786613524294 1-78052-245-2 |
| Classificazione | 650 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ch. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel. |
| Record Nr. | UNINA-9910790465803321 |
| Bingley [England], : Emerald Group Pub. Ltd., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||