Essays In Financial Accounting Standard Setting
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Essays In Financial Accounting Standard Setting
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Author : Abigail McIntosh Allen
language : en
Publisher:
Release Date : 2013
Essays In Financial Accounting Standard Setting written by Abigail McIntosh Allen and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Accounting categories.
The third essay, written with Karthik Ramanna, investigates the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB members with backgrounds in financial services to be more likely to propose standards that decrease "reliability" and increase "relevance," partly due to their tendency to propose fair-value methods. We find opposite results for FASB members affiliated with the Democratic Party, although only when financial-services background is excluded as an independent variable.
Profitability Accounting Theory And Methodology
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Author : Geoffrey Whittington
language : en
Publisher: Routledge
Release Date : 2007-06-11
Profitability Accounting Theory And Methodology written by Geoffrey Whittington and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-06-11 with Business & Economics categories.
An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies. This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.
Financial Accounting And Equity Markets
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Author : Philip Brown
language : en
Publisher: Routledge
Release Date : 2013-06-19
Financial Accounting And Equity Markets written by Philip Brown and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-19 with Business & Economics categories.
Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.
Philosophical Perspectives On Accounting
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Author : Michael J. Mumford
language : en
Publisher: Taylor & Francis
Release Date : 1993-01-01
Philosophical Perspectives On Accounting written by Michael J. Mumford and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-01-01 with Business & Economics categories.
Accounting Essays
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Author : Thomas Heaton Spitters
language : en
Publisher: Lulu.com
Release Date : 2011-03-31
Accounting Essays written by Thomas Heaton Spitters and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-31 with Business & Economics categories.
A thorough retrospective guide to financial accounting changes related to Sarbanes - Oxley and corresponding legislation.
Essays On Individual Auditors Corporate Risk Taking And Lobbyism In Standard Setting Processes Three Perspectives On Financial Accounting Information
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Author : Martin Prott
language : en
Publisher:
Release Date : 2017
Essays On Individual Auditors Corporate Risk Taking And Lobbyism In Standard Setting Processes Three Perspectives On Financial Accounting Information written by Martin Prott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
Ifrs In A Global World
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Author : Didier Bensadon
language : en
Publisher: Springer
Release Date : 2016-05-13
Ifrs In A Global World written by Didier Bensadon and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with Business & Economics categories.
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.
Contemporary Accounting Thought
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Author : Michael John Renny Gaffikin
language : en
Publisher:
Release Date : 1984
Contemporary Accounting Thought written by Michael John Renny Gaffikin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.
Essays On Institutional Economics And The Quality Of Financial Reporting
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Author : John A. Hepp
language : en
Publisher:
Release Date : 2004
Essays On Institutional Economics And The Quality Of Financial Reporting written by John A. Hepp and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with categories.
Essays In British Accounting Research
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Author : Michael Bromwich
language : en
Publisher: Pitman Publishing
Release Date : 1981
Essays In British Accounting Research written by Michael Bromwich and has been published by Pitman Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.