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Journal Of Accounting And Economics


Journal Of Accounting And Economics
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Journal Of Accounting Economics


Journal Of Accounting Economics
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Author :
language : en
Publisher:
Release Date : 1986

Journal Of Accounting Economics written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with categories.




The Economics And Politics Of Accounting


The Economics And Politics Of Accounting
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Author : Christian Leuz
language : en
Publisher: OUP Oxford
Release Date : 2005-09-15

The Economics And Politics Of Accounting written by Christian Leuz and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-15 with Business & Economics categories.


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.



Research In Accounting In Emerging Economies


Research In Accounting In Emerging Economies
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Author : Shahzad Uddin
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-12-02

Research In Accounting In Emerging Economies written by Shahzad Uddin and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-02 with Business & Economics categories.


Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.



Accounting Information And Equity Valuation


Accounting Information And Equity Valuation
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Author : Guochang Zhang
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-09-28

Accounting Information And Equity Valuation written by Guochang Zhang and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-28 with Business & Economics categories.


The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well‐structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options‐based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory.



Accounting Journals Scopus Web Of Science Scimago


Accounting Journals Scopus Web Of Science Scimago
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Author : Liudmyla Shkulipa
language : en
Publisher: Sciendo
Release Date : 2020-03-09

Accounting Journals Scopus Web Of Science Scimago written by Liudmyla Shkulipa and has been published by Sciendo this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-09 with Business & Economics categories.


This book is a full guidebook among more than 218 accounting international journals with an evaluation of 3,000 publications for over the last two years. It aims to help readers for selecting an appropriate journal for publishing own research in the international arena or to find the required topic for conducting further investigating or to be informed about so large-scale science as accounting. Here a reader will find detailed information about accounting journals in terms of Scopus, Web of Science and SCImago databases. In addition, there are highlighted accounting journals in terms of IFRS and blockchain concentration in accounting researches nowadays. The relevant aims and scope of each journal are also presented. Anyway, this book is an indispensable assistant for students while getting the “Accounting” specialization, as well as teachers and scientists while conducting empirical researches in the practice and theory of the accounting filed.



Advances In Quantitative Analysis Of Finance And Accounting Vol 4


Advances In Quantitative Analysis Of Finance And Accounting Vol 4
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Author : Cheng Few Lee
language : en
Publisher: World Scientific
Release Date : 2006-12-09

Advances In Quantitative Analysis Of Finance And Accounting Vol 4 written by Cheng Few Lee and has been published by World Scientific this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-12-09 with Business & Economics categories.


News Professor Cheng-Few Lee ranks #1 based on his publications in the 26 core finance journals, and #163 based on publications in the 7 leading finance journals (Source: Most Prolific Authors in the Finance Literature: 1959-2008 by Jean L Heck and Philip L Cooley (Saint Joseph's University and Trinity University). Advances in Quantitative Analysis of Finance and Accounting is an annual publication to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.The papers in this volume cover a wide range of topics including earnings management, management compensation, option theory and application, debt management and interest rate theory, and portfolio diversification.



Accounting And Business Economics


Accounting And Business Economics
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Author : Yuri Biondi
language : en
Publisher: Routledge
Release Date : 2013-04-02

Accounting And Business Economics written by Yuri Biondi and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-02 with Business & Economics categories.


The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.



Essays In Accounting Theory In Honour Of Joel S Demski


Essays In Accounting Theory In Honour Of Joel S Demski
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Author : Rick Antle
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-02-15

Essays In Accounting Theory In Honour Of Joel S Demski written by Rick Antle and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-02-15 with Business & Economics categories.


The integration of accounting and the economics of information developed by Joel S. Demski and those he inspired has revolutionized accounting thought. This volume collects papers on accounting theory in honor of Professor Demski. The book also contains an extensive review of Professor Demski’s own contributions to the theory of accounting over the past four decades.



Economics And Political Implications Of International Financial Reporting Standards


Economics And Political Implications Of International Financial Reporting Standards
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Author : Uchenna, Efobi
language : en
Publisher: IGI Global
Release Date : 2016-03-08

Economics And Political Implications Of International Financial Reporting Standards written by Uchenna, Efobi and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-08 with Business & Economics categories.


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.



Earnings Management


Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-08-06

Earnings Management written by Joshua Ronen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-06 with Business & Economics categories.


This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?