Economics And Political Implications Of International Financial Reporting Standards

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Economics and Political Implications of International Financial Reporting Standards

Uchenna, Efobi
Economics and Political Implications of International Financial Reporting Standards Book PDF

Author : Uchenna, Efobi
Publisher : IGI Global
Page : 417 pages
File Size : 54,8 Mb
Release : 2016-03-08
Category : Business & Economics
ISBN : 9781466698772

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Economics and Political Implications of International Financial Reporting Standards by Uchenna, Efobi Pdf

International Financial Reporting Standards (IFRS) are internationally-recognized financial reporting guidelines regulated by the International Accounting Standards Board (IASB) to ensure that uniformity exists in the global financial system. In addition to regulating financial reporting, the adoption of IRFS has been shown to impact the flow of foreign capital and trade. Economics and Political Implications of International Financial Reporting Standards focuses on the consequences and determinants of the adoption of the International Financial Reporting Standard (IFRS), which has remained a top issue in International Accounting. This timely publication brings to the forefront issues related to the political and economic influences and impacts of IFRS in addition to providing a platform for further research in this area. Policy makers, academics, researchers, graduate-level students, and professionals across the fields of management, economics, finance, international relations, and political science will find this publication pertinent to furthering their understanding of financial reporting at the global level.

The Economics and Politics of Accounting

Christian Leuz,Dieter Pfaff,Anthony Hopwood
The Economics and Politics of Accounting Book PDF

Author : Christian Leuz,Dieter Pfaff,Anthony Hopwood
Publisher : OUP Oxford
Page : 434 pages
File Size : 43,9 Mb
Release : 2005-09-15
Category : Business & Economics
ISBN : 9780191536830

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The Economics and Politics of Accounting by Christian Leuz,Dieter Pfaff,Anthony Hopwood Pdf

Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

IFRS in a Global World

Didier Bensadon,Nicolas Praquin
IFRS in a Global World Book PDF

Author : Didier Bensadon,Nicolas Praquin
Publisher : Springer
Page : 434 pages
File Size : 51,8 Mb
Release : 2016-05-13
Category : Business & Economics
ISBN : 9783319282251

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IFRS in a Global World by Didier Bensadon,Nicolas Praquin Pdf

This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

The Politics of Accounting Regulation

Sebastian Botzem
The Politics of Accounting Regulation Book PDF

Author : Sebastian Botzem
Publisher : Edward Elgar Publishing
Page : 233 pages
File Size : 42,5 Mb
Release : 2012-01-01
Category : Law
ISBN : 9781781001066

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The Politics of Accounting Regulation by Sebastian Botzem Pdf

'How and why do transnational regulatory bodies emerge? How do they acquire the authority and confidence to be actors in their own right? These questions preoccupy scholars in many disciplines and Sebastian Botzem's The Politics of Accounting Regulation makes an important contribution to the debates. Focusing on the case of the International Accounting Standards Board over a critical period of its development including the financial crisis Botzem addresses its evolution as an organization which produces accounting standards and whose efforts to be outside politics are inevitably and irredeemably political in nature. This book is essential reading for sociologists, political scientists, accountants and anyone else interested in the organization of global governance.' Michael Power, London School of Economics, UK The financial crisis underlines the relevance of accounting standards as much more than instrumental rules for corporate reporting. This important book outlines the accounting standards that embody societal and professional values and contribute to the distribution of financial benefits that put international harmonization of standards into the limelight. Sebastian Botzem reveals that international standards have emerged after decades of contest and political bargaining which resulted in closely aligned standards, voluntary consultation procedures and a network structure comprising actors mainly stemming from global auditing firms, regulators and international organizations.

Globalisation: Dimensions & Impacts

İsmail Şiriner,Lubomír Nenička
Globalisation Dimensions Impacts Book PDF

Author : İsmail Şiriner,Lubomír Nenička
Publisher : IJOPEC Publication
Page : 464 pages
File Size : 47,5 Mb
Release : 2011
Category : Electronic
ISBN : 9780956825629

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Globalisation: Dimensions & Impacts by İsmail Şiriner,Lubomír Nenička Pdf

This volume explores the interaction of globalization among economic, social, politics, cultural era. With its global implications, this book will be invaluable for students scholars from all disciplines who are concerned with the impact and dimension globalization. This volume “Dimension and Impact of Globalization” of series will make sense of globalization by conveying its complexity, importance, and contentiousness from diverse vantage points. With its broad coverage of political, economic, cultural, social and individual dimensions, this volume provides readers with a comprehensive introduction to globalization. Also this book will aim to provide relevant theoretical frameworks and the latest empirical research ndings in the area. It will be written for professionals who want to improve their understanding of the globalization dimension such as; economical, political, cultural, social etc.

Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards

Oksana Kim
Effects and Implications of Kazakhstan s Adoption of International Financial Reporting Standards Book PDF

Author : Oksana Kim
Publisher : Columbia University Press
Page : 172 pages
File Size : 50,8 Mb
Release : 2017-02-21
Category : Business & Economics
ISBN : 9783838269870

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Effects and Implications of Kazakhstan's Adoption of International Financial Reporting Standards by Oksana Kim Pdf

?Despite having an underdeveloped supporting infrastructure and limited resources, Kazakhstan was the first CIS country to require international financial reporting standards in 2004 for banks, and in 2005 for all public companies. What were the economic consequences of this important reform? In the 1990s, Kazakhstan’s capital market reforms mirrored those of Russia due to the two countries’ cooperating mode driven by a high level of resource interdependence and environmental uncertainty, following the collapse of the Soviet Union. Yet, by 2003, dependence on external donors (the IMF, World Bank) took precedence over interdependence with Russia. As a result, Kazakhstan unilaterally proceeded with adoption of IFRS, while Russia backed up from this initiative. This study reports that Kazakhstan’s inflow of foreign direct investments was the greatest among the CIS nations following the adoption of IFRS. In addition, in 2005–11, Kazakhstani public firms’ reporting quality was higher than that of the Russian public firms operating in a similar environment but exempt from the IFRS reporting requirement. Kazakhstan was the first CIS nation to repay its external debt ahead of schedule and to receive an investment grade from Moody’s rating agency. The book concludes that Western-style capital market reforms—in this emerging market with a not-so-distant communist past—had significantly positive outcomes.?

International Accounting and Reporting Issues

United Nations Conference on Trade and Development (UNCTAD)
International Accounting and Reporting Issues Book PDF

Author : United Nations Conference on Trade and Development (UNCTAD)
Publisher : United Nations
Page : 64 pages
File Size : 51,5 Mb
Release : 2019-05-20
Category : Political Science
ISBN : 9789210476942

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International Accounting and Reporting Issues by United Nations Conference on Trade and Development (UNCTAD) Pdf

This publication reviews recent developments on the performance of enterprises in attaining Sustainable Development Goals, as well as practical implementation of aspects concerning International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS). It discusses implementation of recent IFRS considerations dealing with financial instruments, revenue from contracts with customers, leases and insurance contracts. Concerning IPSAS, the report looks into its overall implementation worldwide.

Globalisation of Accounting Standards

Jayne Maree Godfrey,Keryn Chalmers
Globalisation of Accounting Standards Book PDF

Author : Jayne Maree Godfrey,Keryn Chalmers
Publisher : Edward Elgar Publishing
Page : 344 pages
File Size : 40,7 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782542701

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Globalisation of Accounting Standards by Jayne Maree Godfrey,Keryn Chalmers Pdf

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Achieving Global Convergence of Financial Reporting Standards

Christopher Patel,Parmod Chand
Achieving Global Convergence of Financial Reporting Standards Book PDF

Author : Christopher Patel,Parmod Chand
Publisher : Emerald Group Publishing
Page : 177 pages
File Size : 49,5 Mb
Release : 2011-12-15
Category : Business & Economics
ISBN : 9781780524429

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Achieving Global Convergence of Financial Reporting Standards by Christopher Patel,Parmod Chand Pdf

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.

Research, Standard Setting, and Global Financial Reporting

Mary E. Barth
Research Standard Setting and Global Financial Reporting Book PDF

Author : Mary E. Barth
Publisher : Now Publishers Inc
Page : 109 pages
File Size : 42,8 Mb
Release : 2007
Category : Business & Economics
ISBN : 9781601980083

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Research, Standard Setting, and Global Financial Reporting by Mary E. Barth Pdf

Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Accounting in Transition

Neil Garrod,Stuart McLeay
Accounting in Transition Book PDF

Author : Neil Garrod,Stuart McLeay
Publisher : Burns & Oates
Page : 200 pages
File Size : 45,6 Mb
Release : 1996
Category : Business & Economics
ISBN : UVA:X002718323

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Accounting in Transition by Neil Garrod,Stuart McLeay Pdf

Accounting in Transition will prove useful to all readers interested in international accounting. Also those who wish to learn more about the nature of the changes which have occurred in Europe and the consequent problems which have arisen.

Comparative International Accounting, 14th Edition

Christopher Nobes,Robert B. Parker,Robert H. Parker
Comparative International Accounting 14th Edition Book PDF

Author : Christopher Nobes,Robert B. Parker,Robert H. Parker
Publisher : Pearson UK
Page : 942 pages
File Size : 50,6 Mb
Release : 2020
Category : Comparative accounting
ISBN : 9781292296500

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Comparative International Accounting, 14th Edition by Christopher Nobes,Robert B. Parker,Robert H. Parker Pdf

Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.

Economic Effects of Transparency in International Equity Markets

Mark Lang,Mark Maffett
Economic Effects of Transparency in International Equity Markets Book PDF

Author : Mark Lang,Mark Maffett
Publisher : Now Publishers Inc
Page : 79 pages
File Size : 42,7 Mb
Release : 2011
Category : Business & Economics
ISBN : 9781601984487

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Economic Effects of Transparency in International Equity Markets by Mark Lang,Mark Maffett Pdf

This monograph reviews the existing accounting, finance and economics literature on the economic effects of transparency in international equity markets, considers aspects of an international setting that make it an interesting environment for investigating these effects, and suggests directions for future research

Accounting for Growth in Latin America and the Caribbean

Henri Fortin,Ana Cristina Hirata Barros,Kit Cutler
Accounting for Growth in Latin America and the Caribbean Book PDF

Author : Henri Fortin,Ana Cristina Hirata Barros,Kit Cutler
Publisher : World Bank Publications
Page : 196 pages
File Size : 41,7 Mb
Release : 2009-11-18
Category : Business & Economics
ISBN : 0821381113

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Accounting for Growth in Latin America and the Caribbean by Henri Fortin,Ana Cristina Hirata Barros,Kit Cutler Pdf

The importance of moving toward high-quality, global standards of accounting and auditing has never been clearer. In the midst of the global financial and economic crisis, the leaders of the Group of 20 met and issued their Declaration on Strengthening the Financial System , placing significant emphasis on sound accounting and auditing standards as a critical piece of the international financial architecture. Transparent and reliable corporate financial reporting underpins much of the Latin America and Caribbean development agenda, from private-sector-led growth to enhanced financial stability, facilitating access to finance for small and medium enterprises, and furthering economic integration. For nearly 10 years, the World Bank has prepared diagnostic Reports on the Observance of Standards and Codes (ROSCs) on Accounting and Auditing (A and A) at the country level. In Latin America and the Caribbean, ROSC A and A reports have been completed for 17 countries. This book takes a step back and seeks to distill lessons from a regional perspective. 'Accounting for Growth in Latin America and the Caribbean' is the first book to examine financial reporting and auditing in the region in a systematic way, drawing on the World Bank s years of experience and analysis in this area. The book is designed to inform the policy dialogue on accounting and auditing issues among government officials, the accounting profession, the private sector, academia, and civil society in LAC countries. It also seeks to disseminate the lessons learned to key players at the international and regional level, including the donor community, in order to generate momentum for reform of accounting and auditing throughout the region.

Globalisation and Contextual Factors in Accounting

Eva Heidhues,Christopher Patel
Globalisation and Contextual Factors in Accounting Book PDF

Author : Eva Heidhues,Christopher Patel
Publisher : Emerald Group Publishing
Page : 256 pages
File Size : 54,9 Mb
Release : 2012-03-01
Category : Business & Economics
ISBN : 9781780522456

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Globalisation and Contextual Factors in Accounting by Eva Heidhues,Christopher Patel Pdf

This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,