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Estimating State and Local Government Pension and Retiree Health Care Liabilities

Stephen T. McElhaney

in The Future of Public Employee Retirement Systems

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199573349
eISBN:
9780191721946
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199573349.003.0002
Subject:
Business and Management, Public Management, Pensions and Pension Management

Liabilities for pension and retiree health-care benefits provided by US state and local governments are causing concerns for taxpayers and for those holding government bonds. Many question whether ... More


 Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors

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:
10.1093/0195305833.003.0003
Subject:
Economics and Finance, Financial Economics

Following a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The ... More


 Corporate Financial Reporting and Regulation in the United States

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:
10.1093/0195305833.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal ... More


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

Tim Büthe and Walter Mattli

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691144795
eISBN:
9781400838790
Item type:
book
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691144795.001.0001
Subject:
Political Science, International Relations and Politics

Over the past two decades, governments have delegated extensive regulatory authority to international private-sector organizations. This internationalization and privatization of rule-making has been ... More


Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements

Günther Gebhardt and Aaron Heilmann

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:
10.1093/0199260621.003.0009
Subject:
Economics and Finance, Financial Economics

Accounting scandals such as Enron and Worldcom have focused the attention of the broader public on issues of the quality of accounting standards and the enforcement of accounting standards. The ... 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 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


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


Towards a World Standard Setter: The Restructuring of the IASC

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/9780199296293.003.0013
Subject:
Business and Management, Finance, Accounting, and Banking

This chapter deals with the restructuring of the International Accounting Standards Committee (IASC) into the International Accounting Standards Board. It became evident in the 1990s that the IASC ... More


 Corporate Financial Reporting and Regulation in the United Kingdom

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:
10.1093/0195305833.003.0005
Subject:
Economics and Finance, Financial Economics

This chapter reviews the systems of regulation of financial markets, investor protection, accounting disclosure, and corporate governance in the UK. It charts the recent dynamic changes in all these ... More


 Corporate Financial Reporting and Regulation in Germany

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:
10.1093/0195305833.003.0006
Subject:
Economics and Finance, Financial Economics

Germany has a very different regulatory tradition from the other countries covered in this book. This chapter explains the origins, current status, and recent changes of the German financial ... More


 Corporate Financial Reporting and Regulation in Japan

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:
10.1093/0195305833.003.0008
Subject:
Economics and Finance, Financial Economics

Japanese accounting standards have developed out of a very different set of national characteristics and financial markets from the other countries surveyed in the book. In particular, they have been ... More


The Rise of Private Regulation in the World Economy

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/9780691144795.003.0001
Subject:
Political Science, International Relations and Politics

This book examines the delegation of regulatory authority from governments to a single international private-sector body by focusing on three powerful global private regulators, or focal rule-making ... 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


Conclusions and Implications for Global Governance

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/9780691144795.003.0009
Subject:
Political Science, International Relations and Politics

This book has explored global private governance by three focal rule-making institutions: the International Accounting Standards Board (IASB), the International Organization for Standardization ... More


Accounting for Emissions: From Costless Activity to Market Operations *

Allan Cook

in Legal Aspects of Carbon Trading: Kyoto, Copenhagen, and beyond

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199565931
eISBN:
9780191722028
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199565931.003.0003
Subject:
Law, Environmental and Energy Law, Private International Law

This chapter examines, in the context of the European Union's new Emissions Trading Scheme under the Kyoto Protocol, the issues surrounding the aborted attempt by the International Accounting ... More


New Accounting for Goodwill: Application of American Criteria from a German Perspective

Walther Busse von Colbe

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:
10.1093/0199260621.003.0008
Subject:
Economics and Finance, Financial Economics

A critical examination is made, from a German perspective, of accounting for purchased goodwill using the new (American) Financial Accounting Standards Board (FASB) standard: Statement of Financial ... More


Social Accounting

John Hicks

in Capital and Time: A Neo-Austrian Theory

Published in print:
1987
Published Online:
November 2003
ISBN:
9780198772866
eISBN:
9780191596414
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198772866.003.0003
Subject:
Economics and Finance, Macro- and Monetary Economics

This chapter constructs a model of an economy in terms of its productive processes. It presents the Social Accounting Equation, and argues that it should be viewed as a definition of profits. It ... More


Funds Flow and Cash Flow Analysis: I. Funds Flow Analysis

Hrishikes Bhattacharya

in Banking Strategy, Credit Appraisal, and Lending Decisions: A Risk–Return Framework

Published in print:
2011
Published Online:
September 2012
ISBN:
9780198074106
eISBN:
9780199080861
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198074106.003.0014
Subject:
Economics and Finance, Financial Economics

A projected cash flow statement is more of a toll for the control and monitoring of finances of a business. A banker embarks on a cash flow analysis when is satisfied about the reliability of the ... More


Black Hole

Ranald C. Michie

in The London Stock Exchange: A History

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242559
eISBN:
9780191596643
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242550.003.0014
Subject:
Economics and Finance, Economic History, Financial Economics

The Big Bang described in the last chapter appeared to have answered the doubts over the future of the London Stock Exchange, but from the late 1980s onwards into the 1990s, it both waned in ... More


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