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001 978-1-4614-8097-6
003 DE-He213
005 20200420211752.0
007 cr nn 008mamaa
008 131105s2014 xxu| s |||| 0|eng d
020 _a9781461480976
_9978-1-4614-8097-6
024 7 _a10.1007/978-1-4614-8097-6
_2doi
050 4 _aHF5601-5688
050 4 _aHF5667-5668.252
072 7 _aKF
_2bicssc
072 7 _aKFCM
_2bicssc
072 7 _aBUS001040
_2bisacsh
072 7 _aBUS001010
_2bisacsh
082 0 4 _a657
_223
245 1 0 _aAccounting and Regulation
_h[electronic resource] :
_bNew Insights on Governance, Markets and Institutions /
_cedited by Roberto Di Pietra, Stuart McLeay, Joshua Ronen.
264 1 _aNew York, NY :
_bSpringer New York :
_bImprint: Springer,
_c2014.
300 _aXVII, 412 p. 13 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aIntroduction -- 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.
520 _aSince 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis.   In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking.
650 0 _aBusiness.
650 0 _aAccounting.
650 0 _aBookkeeping.
650 0 _aFinance.
650 1 4 _aBusiness and Management.
650 2 4 _aAccounting/Auditing.
650 2 4 _aFinance, general.
700 1 _aPietra, Roberto Di.
_eeditor.
700 1 _aMcLeay, Stuart.
_eeditor.
700 1 _aRonen, Joshua.
_eeditor.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9781461480969
856 4 0 _uhttp://dx.doi.org/10.1007/978-1-4614-8097-6
912 _aZDB-2-SBE
942 _cEBK
999 _c51317
_d51317