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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


Private Regulators in Global Financial Markets: Institutional Structure and Complementarity in Accounting Regulation

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0004
Subject:
Political Science, International Relations and Politics

This chapter examines the role of private regulators in global financial markets, with particular emphasis on institutional structure and complementarity in accounting regulation. It first provides ... 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


The Politics of Setting Standards for Financial Reporting

Tim Büthe and Walter Mattli

in The New Global Rulers: The Privatization of Regulation in the World Economy

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.003.0005
Subject:
Political Science, International Relations and Politics

This chapter examines the political dimensions of setting standards for global financial reporting. Drawing on the results of an international business survey, conducted among hundreds of chief ... 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


What Shareholders Ought to Know

Lars Oxelheim and Clas Wihlborg

in Corporate Decision-Making with Macroeconomic Uncertainty: Performance and Risk Management

Published in print:
2008
Published Online:
May 2009
ISBN:
9780195335743
eISBN:
9780199868964
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195335743.003.0011
Subject:
Economics and Finance, Financial Economics

The corporate supply of information about the impact of macroeconomic fluctuations on exposure and performance does not meet the demands by outside shareholders and financial analysts. Technical and ... More


Gatekeeper Failure and Reform: The Challenge of Fashioning Relevant Reforms

John C. Coffee

in Corporate Governance in Context: Corporations, States, and Markets in Europe, Japan, and the US

Published in print:
2005
Published Online:
March 2012
ISBN:
9780199290703
eISBN:
9780191700576
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199290703.003.0030
Subject:
Law, Company and Commercial Law

This chapter focuses on an alternative explanation for the wave of accounting and financial reporting irregularities that surfaced in 2001–2002: namely, that the gatekeepers failed. That is, the ... More


Institutions and Information Environment of Chinese Listed Firms

T. J. Wong and Joseph D. Piotroski

in Capitalizing China

Published in print:
2012
Published Online:
September 2013
ISBN:
9780226237244
eISBN:
9780226237268
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226237268.003.0005
Subject:
Economics and Finance, South and East Asia

This chapter examines the financial reporting practices and information environment of publicly listed firms in China, and is organized as follows. Section 4.1 provides an overview of the information ... More


Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Kees Camfferman and Stephen A. Zeff

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.001.0001
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the IASB and its International Financial Reporting Standards ... More


The Political Economy of Governance by Disclosure: Carbon Disclosure and Nonfinancial Reporting as Contested Fields of Governance

Knox-Hayes Janelle and Levy David

in Transparency in Global Environmental Governance: Critical Perspectives

Published in print:
2014
Published Online:
January 2015
ISBN:
9780262027410
eISBN:
9780262320856
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027410.003.0009
Subject:
Environmental Science, Environmental Studies

In this chapter, Janelle Knox-Hayes and David Levy analyse the role of multinational corporations in global environmental governance through the lens of corporate disclosure. They explore the premise ... More


Technical Standards as Public and Club Goods? Financing the International Accounting Standards Board

Tim Büthe

in Voluntary Programs: A Club Theory Perspective

Published in print:
2009
Published Online:
August 2013
ISBN:
9780262162500
eISBN:
9780262259132
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262162500.003.0008
Subject:
Political Science, Political Theory

In this chapter, the boundaries of the club approach are analyzed for their usefulness in corporate financial reporting, and how rule systems are provided for the international finance and accounting ... More


Integrity of the Financial Reporting Process: Demystifying the Role of Audit Committees

Naveen Kumar Srivastava and Kaushik Dutta

in Corporate Governance in India: Change and Continuity

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.003.0014
Subject:
Business and Management, Corporate Governance and Accountability

Integrity of financial and public information issued by companies is the cornerstone of a strong capital market. The concept of audit committee emerged to ensure that entities uphold public interest ... More


Government Regulation of Corporate Social Responsibility: The Implications for Corporate Governance

Jette Steen Knudsen

in Corporate Governance in Contention

Published in print:
2018
Published Online:
July 2018
ISBN:
9780198805274
eISBN:
9780191843402
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198805274.003.0013
Subject:
Business and Management, Corporate Governance and Accountability, Finance, Accounting, and Banking

Governments increasingly require that firms address a wide range of corporate social responsibility (CSR) stakeholder demands, rather than narrow shareholder needs. This chapter explores implications ... More


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