Jump to ContentJump to Main Navigation

You are looking at 1-10 of 18 items

  • Keywords: financial reporting x
Clear All Modify Search

View:

Socio‐Political Studies of Financial Reporting and Standard‐Setting

Keith Robson and Joni Young

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0016
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter appraises the influence of Burchell et al. (1985) on interdisciplinary studies of accounting standardization and choice in financial reporting as social and organizational practices. It ... More


Behavioural Studies of the Effects of Regulation on Earnings Management and Accounting Choice *

Robert Libby and Nicholas Seybert

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0013
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter reviews recent behavioural studies of the effects of regulation on earnings management and accounting choice. It examines the impact of financial reporting, auditing, and other corporate ... More


 Corporate Disclosure Diversity: A Comparative Assessment

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0009
Subject:
Economics and Finance, Financial Economics

While there are substantial differences in the regulatory regimes, cultures, economic history, nature of government, and institutions among the countries surveyed in the book, these countries have ... More


The IASC Labours to Gain Recognition

Kees Camfferman and Stephen A. Zeff

in Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter assesses the impact of the International Accounting Standards Committee's (IASC) standards in countries around the world. It reviews the disappointing performance, on the whole, of the ... More


Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a “Stakeholder” toward a “Shareholder Value” Model

Ray Ball

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0005
Subject:
Economics and Finance, Financial Economics

Explores the link between corporate governance and accounting using the US cross-listing of Daimler-Benz as an example. The changes in Daimler’s corporate governance around the cross-listing, ... More


Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000

Kees Camfferman and Stephen A. Zeff

Published in print:
2007
Published Online:
October 2011
ISBN:
9780199296293
eISBN:
9780191700767
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199296293.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking

This book presents a detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board ... More


The Limitations of Financial Reporting

Wolfgang Ballwieser

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0003
Subject:
Economics and Finance, Financial Economics

After a general introduction (Section 1), Section 2 discusses the objectives of financial reporting with respect to information. It explains the concept of decision usefulness by looking first at the ... More


Drafting Accounting Law: An Analysis of Institutionalized Interest Representation

Stuart McLeay and Doris Merkl

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0013
Subject:
Economics and Finance, Financial Economics

Examines the politics of accounting regulation when collective forces and social arrangements appear to mitigate potential conflict. Specifically, the process through which accounting law was ... More


Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany

Stuart McLeay, Dieter Ordelheide, and Steven Young

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0012
Subject:
Economics and Finance, Financial Economics

An examination is made of the impact of constituent lobbying activity on accounting regulators during the transformation of the Fourth European Company Law Directive into German accounting law. Using ... More


From Accounting Directives to International Accounting Standards

Karel van Hulle

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0014
Subject:
Economics and Finance, Financial Economics

An insider perspective is presented on the historical development of EU (European Union) accounting regulation. The author explains why the EU moved away from the idea of European harmonization ... More


View: