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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


 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


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


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


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


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


A Broad View of Macroeconomic Stability

José Antonio Ocampo

in The Washington Consensus Reconsidered: Towards a New Global Governance

Published in print:
2008
Published Online:
May 2008
ISBN:
9780199534081
eISBN:
9780191714658
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199534081.003.0006
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter recommends a broad concept of macroeconomic stability, whereby ‘sound macroeconomic frameworks’ include not only price stability and sound fiscal policies, but also a well-functioning ... More


Capital Account Liberalization and Management

José Antonio Ocampo

in Resetting the International Monetary (Non)System

Published in print:
2017
Published Online:
November 2017
ISBN:
9780198718116
eISBN:
9780191787478
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198718116.003.0004
Subject:
Economics and Finance, Macro- and Monetary Economics, Development, Growth, and Environmental

This chapter looks at the transition from the acceptance at Bretton Woods of capital account management as a normal policy instrument to the liberalization of the capital account, first in developed ... More


Accounting Standards

Bart Stellinga

in Europe and the Governance of Global Finance

Published in print:
2014
Published Online:
June 2014
ISBN:
9780199683963
eISBN:
9780191763410
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199683963.003.0006
Subject:
Business and Management, Finance, Accounting, and Banking

The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national ... More


Capital Flows and Exchange Rate Volatility: Singapore's Experience

Basant K. Kapur

in Capital Controls and Capital Flows in Emerging Economies: Policies, Practices, and Consequences

Published in print:
2007
Published Online:
February 2013
ISBN:
9780226184975
eISBN:
9780226184999
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226184999.003.0013
Subject:
Economics and Finance, Macro- and Monetary Economics

This chapter describes the behavior of capital flows in Singapore, as well as Singapore's experience with capital account regulations. In addition to the noninternationalization policy and the ... More


Middle-Income Countries and the International Monetary System

José Antonio Ocampo

in Trapped in the Middle?: Developmental Challenges for Middle-Income Countries

Published in print:
2020
Published Online:
November 2020
ISBN:
9780198852773
eISBN:
9780191887154
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198852773.003.0015
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter looks at the problems that middle-income countries (MICs) face in the international monetary and financial system, some of which can contribute to the generation of a middle-income trap. ... More


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