The European U S Gaap Gap

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The European U S Gaap Gap

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Author : Elaine Henry
language : en
Publisher:
Release Date : 2008

The European U S Gaap Gap written by Elaine Henry and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

This study evaluates the extent to which the FASB and IASB convergence projects and the EU-wide adoption of IFRS have impacted the differences between firms' financial results under U.S. GAAP and IFRS. Using 2004 to 2006 reconciliation disclosures of 75 EU cross-listed firms, we find that the average gap between U.S. GAAP and IFRS income and between U.S. GAAP and IFRS shareholders' equity declined from 2004 to 2006, consistent with convergence, though the net income gap remains significant. Although both pensions and goodwill are included in the convergence projects, these adjustments appear to be the dominant reconciliation items. Across the EU, net income and shareholders' equity reconciliation amounts differ significantly by industry and by legal origin of the firm's home country, raising questions about the homogeneity of IFRS as implemented. Furthermore, most firms report IFRS net income (shareholders' equity) higher (lower) than U.S. GAAP net income (shareholders' equity), with the result that 28 percent of the sample firms' 2006 ROE under IFRS is more than 5 percentage points higher than under U.S. GAAP, while fewer than 10 percent of the sample report ROE more than 5 percentage points lower. Finally, shareholders' equity reconciliations and income reconciliations appear value-relevant, although results are somewhat sensitive to model specification. Overall, our findings indicate that significant numerical differences still exist between results under IFRS and U.S. GAAP, despite convergence. In light of the SEC's elimination of the requirement for reconciliations between the two sets of standards and the potential adoption of provisions allowing U.S. firms to choose between the standards, investors and other financial statement users should be aware of the significant numerical differences.

Us Gaap Versus European Community And Pacific Rim Countries Accounting Standards

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Author : Gurdeep Kumar Chawla
language : en
Publisher:
Release Date : 1994

Us Gaap Versus European Community And Pacific Rim Countries Accounting Standards written by Gurdeep Kumar Chawla and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Accounting categories.

Americanization Of The European Economy

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Author : Harm G. Schröter
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-12-05

Americanization Of The European Economy written by Harm G. Schröter 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 2005-12-05 with Business & Economics categories.

One of the main features of the world economy since the late nineteenth century has been the growing dominance of the American economy in both quantitative and qualitative terms. Aspects of this development - e.g. rationalization or the world-wide diffusion of Coca-Cola - have been researched, but largely in isolation. Americanization of the European Economy provides a comprehensive yet compact survey of the growth of American economic influence in Europe since the 1880s. Three distinct but cumulative waves of Americanization are identified. Americanization was (and still is) a complex process of technological, political, and cultural transfer, and this overview explains why and how the USA and the American model of industrial capitalism came to be accepted as the dominant paradigm of political economy in today's Europe. Americanization of the European Economy summarizes the ongoing discussion by business historians, sociologists, and political scientists and makes it accessible to all types of readers who are interested in political and economic development.

International Corporate Reporting

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Author : Pauline Weetman
language : en
Publisher: Routledge
Release Date : 2020-02-19

International Corporate Reporting written by Pauline Weetman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-19 with Business & Economics categories.

This textbook provides a comprehensive overview of international corporate reporting which enhances students’ understanding of diversity and convergence in the field. The authors discuss the institutional and cultural context in which international corporate reporting has developed over the years as well as the global reach of IFRS Standards from the IASB throughout and beyond the European Union, into interest groups and emerging economies. Other key elements explored throughout the book include assurance through auditing and corporate governance, narrative reporting, strategic and corporate social responsibility, group accounting, current accounting issues and taxation in corporate reports. Indicative research examples show how the methods used in research papers may be understood and applied. Case studies outline short projects based on corporate cases, with related links to material on corporate websites. Helpful and reliable sources of information and data are identified through hyperlinks to accessible websites. End-of-chapter questions encourage discussion of the main issues. Throughout there is a focus on accountability and the information needs of stakeholders. This new edition of a classic text is fully revised and updated in order to remain essential reading for students of international accounting and corporate reporting globally. The book will be an invaluable resource for postgraduate taught programmes and final-year undergraduate courses in accounting, finance and business studies.

The Oxford Handbook Of Corporate Law And Governance

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Author : Jeffrey N. Gordon
language : en
Publisher: Oxford University Press
Release Date : 2018-04-26

The Oxford Handbook Of Corporate Law And Governance written by Jeffrey N. Gordon and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-26 with Law categories.

Corporate law and corporate governance have been at the forefront of regulatory activities across the world for several decades now, and are subject to increasing public attention following the Global Financial Crisis of 2008. The Oxford Handbook of Corporate Law and Governance provides the global framework necessary to understand the aims and methods of legal research in this field. Written by leading scholars from around the world, the Handbook contains a rich variety of chapters that provide a comparative and functional overview of corporate governance. It opens with the central theoretical approaches and methodologies in corporate law scholarship in Part I, before examining core substantive topics in corporate law, including shareholder rights, takeovers and restructuring, and minority rights in Part II. Part III focuses on new challenges in the field, including conflicts between Western and Asian corporate governance environments, the rise of foreign ownership, and emerging markets. Enforcement issues are covered in Part IV, and Part V takes a broader approach, examining those areas of law and finance that are interwoven with corporate governance, including insolvency, taxation, and securities law as well as financial regulation. The Handbook is a comprehensive, interdisciplinary resource placing corporate law and governance in its wider context, and is essential reading for scholars, practitioners, and policymakers in the field.

International Accounting Standards

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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment
language : en
Publisher:
Release Date : 2010

International Accounting Standards written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Accounting categories.

Understanding Accounting Academic Research

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Author : Stephen R. Moehrle
language : en
Publisher: Emerald Group Publishing
Release Date : 2013-06-25

Understanding Accounting Academic Research written by Stephen R. Moehrle 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 2013-06-25 with Business & Economics categories.

Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.

International Financial Statement Analysis

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Author : Thomas R. Robinson
language : en
Publisher: John Wiley & Sons
Release Date : 2015-01-30

International Financial Statement Analysis written by Thomas R. Robinson 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 2015-01-30 with Business & Economics categories.

Better analysis for more accurate international financial valuation International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial position regardless of country of origin. The seasoned experts at the CFA Institute offer readers a rich, clear reference, covering all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Financial statement analysis gives investment professionals important insights into the true financial condition of a company. With it, realistic valuations can be made for investment, lending, or merger and acquisition purposes. The process is becoming increasingly complex, but this book helps readers deal with the practical challenges that arise at the international level. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics Amid an uncertain global economic climate, in today's volatile international markets, the ability to effectively evaluate financial statements is a critical skill. Standards and conditions are continuously evolving, and investment professionals need a strong, up-to-date resource for the latest rules and best practices. International Financial Statement Analysis provides this and more, with clarity and expert advice.

Operations And Service Management Concepts Methodologies Tools And Applications

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Author : Management Association, Information Resources
language : en
Publisher: IGI Global
Release Date : 2017-11-30

Operations And Service Management Concepts Methodologies Tools And Applications written by Management Association, Information Resources and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-30 with Business & Economics categories.

Organizations of all types are consistently working on new initiatives, product lines, and workflows as a way to remain competitive in the modern business environment. No matter the type of project at hand, employing the best methods for effective execution and timely completion of the task is essential to business success. Operations and Service Management: Concepts, Methodologies, Tools, and Applications is a comprehensive reference source for the latest research on business operations and production processes. It examines the need for a customer focus and highlights a range of pertinent topics such as financial performance measures, human resource development, and business analytics, this multi-volume book is ideally designed for managers, professionals, students, researchers, and academics interested in operations and service management.

Advances In Quantitative Analysis Of Finance And Accounting New Series 2012 Vol 10

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Author : Cheng F. Lee
language : en
Publisher: Center for PBBEFR & Airiti Press
Release Date : 2012-12-01

Advances In Quantitative Analysis Of Finance And Accounting New Series 2012 Vol 10 written by Cheng F. Lee and has been published by Center for PBBEFR & Airiti Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-01 with Business & Economics categories.

Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed 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.