Financial Reporting And Global Capital Markets
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Financial Reporting And Global Capital Markets
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Author : Kees Camfferman
language : en
Publisher: Oxford University Press on Demand
Release Date : 2007-03-08
Financial Reporting And Global Capital Markets written by Kees Camfferman and has been published by Oxford University Press on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-08 with Business & Economics categories.
Publisher description
Financial Reporting And Global Capital Markets
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Author : Kees Camfferman
language : en
Publisher:
Release Date : 2006
Financial Reporting And Global Capital Markets written by Kees Camfferman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Accounting categories.
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries. - ;Standardization and harmonization of accounting practices is a fundamental element of a global business environment. Achieving this is a complex process that involves technical and political negotiation. The International Accounting Standards Committee (IAS.
Global Capital Markets The U S Securities Laws
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Author :
language : en
Publisher:
Release Date : 2009
Global Capital Markets The U S Securities Laws written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Banks and banking, Foreign categories.
Value Relevance Of Accounting Information In Capital Markets
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Author : Ojo, Marianne
language : en
Publisher: IGI Global
Release Date : 2016-12-12
Value Relevance Of Accounting Information In Capital Markets written by Ojo, Marianne and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-12 with Business & Economics categories.
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.
Financial Disclosure
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Author : Kim B. Staking
language : en
Publisher: IDB
Release Date : 1999
Financial Disclosure written by Kim B. Staking and has been published by IDB this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
Promotion Of International Capital Flow Through Accounting Standards
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Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
language : en
Publisher:
Release Date : 2001
Promotion Of International Capital Flow Through Accounting Standards written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Research Standard Setting And Global Financial Reporting
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Author : Mary E. Barth
language : en
Publisher: Now Publishers Inc
Release Date : 2007
Research Standard Setting And Global Financial Reporting written by Mary E. Barth and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
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.
Financial Reporting And Disclosure Quality And Emerging Market Companies Access To Capital In Global Markets
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Author : Carol Ann Frost
language : en
Publisher:
Release Date : 2014
Financial Reporting And Disclosure Quality And Emerging Market Companies Access To Capital In Global Markets written by Carol Ann Frost and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This study examines how five financial reporting and disclosure quality proxies are related to emerging markets (EM) firms' cross-listing choices and their access to the global capital market. Our five financial reporting and disclosure quality proxies are transparency of the annual report, global vs. local auditor, global vs. local GAAP, translation of the annual report into English, and voluntary dissemination of information through websites. We first ask whether this set of proxies reflects a single (or two) underlying financial reporting quality constructs using a principal components factor analysis. We find that the proxies are sufficiently distinct to escape parsimonious description as a single construct. This result suggests that EM firms pick and choose from among alternatives to enhance their financial reporting and disclosure quality, rather than moving from low quality to high quality on all dimensions simultaneously. We next document the relations among our reporting and disclosure proxies and EM firms' decisions to be listed or traded in U.S. and U.K. capital markets, after controlling for factors we expected to be associated with firms' cross-listing decisions. Evidence in prior research leaves open the question of the endogeneity of cross-listing and financial reporting and disclosure quality. We find evidence of a strong association between each of our five proxies and EM firms' participation in U.S. and U.K. capital markets, but the variation in the five proxies (plus the controls) explains only about 40% of the variation in firms' cross-listing patterns. This result is important because it suggests that EM firms view being listed or traded in the U.S. or the U.K. as a substitute rather than a complement to enhanced financial reporting and disclosure quality. Finally, we find the reporting and disclosure proxies are not significantly correlated with the amount of debt and equity capital raised in global markets, after controlling for the effects of cross-listing in the U.S. and the U.K. and other control variables. In contrast, firms' cross-listing choices are strongly correlated with amount of capital raised. From this evidence we conclude that, consistent with the bonding hypothesis, EM firms' presence in U.S. and U.K. capital markets is a more important factor in their ability to raise capital than are their financial reporting and disclosure quality choices.
The Impact Of Globalization On International Finance And Accounting
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Author : David Procházka
language : en
Publisher: Springer
Release Date : 2017-12-29
The Impact Of Globalization On International Finance And Accounting written by David Procházka and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-29 with Business & Economics categories.
This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.
Ifrs And Xbrl
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Author : Kurt Ramin
language : en
Publisher: John Wiley & Sons
Release Date : 2013-03-27
Ifrs And Xbrl written by Kurt Ramin and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-27 with Business & Economics categories.
International Financial Reporting Standards are increasingly adopted worldwide, and it is critical to understand their place within the global business environment as well as the most up-to-date methods of applying them. In IFRS and XBRL Kurt Ramin and Cornelis Reiman, world authorities on IFRS, have condensed the overwhelming flood of available material to present a comprehensive guide to the key components of IFRS, helping to explain why they are a priority for private enterprises and governments alike. The book: provides valuable commentary on key components of IFRS which are crucial to local, national and international business decision making demonstrates the importance of disclosure checklists offers illustrative financial statements arising from IFRS looks at recent developments in IFRS, in particular how the standards should be reflected in the narrative report, and what implications they have for sustainability reporting explores how business reporting can be improved, for example through the addition of non-financial reporting examines the key issue of emerging technology in reporting under IFRS, especially the use of XBRL and the obvious push for a new paradigm whereby object definitions, tracking and valuation offer considerable benefits to the people who produce and rely upon business reports To complete the picture, the authors examines other standards, and cover important issues such as US GAAP convergence with IFRS, and the important of International Valuation Standards, IFRS and XBRL is the complete guide to the background, current state, and future of International Financial Reporting Standards.
