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Financial Accounting without a State *

Michael Power

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/9780199546350.003.0015
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter argues that financial accounting has been frequently mischaracterized as a field of different national practices which have become increasingly and rapidly international in recent years. ... More


Institutional Perspectives on the Internationalization of Accounting

Patricia J. Arnold

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/9780199546350.003.0003
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

This chapter summarizes the contributions that institutional theory has made to our understanding of the forces driving the internationalization of financial accounting which is characterized by 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 Role of Accounting in the German Financial System

Christian Leuz and Jens Wüstemann

in The German Financial System

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199253166
eISBN:
9780191601651
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199253161.003.0014
Subject:
Economics and Finance, Financial Economics

Analyses the role of financial accounting in the German financial system. It starts from the common perception that German accounting is rather ‘uninformative’. This characterisation is appropriate ... More


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


 Why and How Audited Financial Accounting Statements Are Useful

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:
10.1093/0195305833.003.0002
Subject:
Economics and Finance, Financial Economics

Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial ... 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


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


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


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


Transatlantic regulatory cooperation from a trade perspective: a case study in accounting standards

Joel P. Trachtman

in Transatlantic Regulatory Cooperation: Legal Problems and Political Prospects

Published in print:
2001
Published Online:
March 2012
ISBN:
9780198298922
eISBN:
9780191685545
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198298922.003.0013
Subject:
Law, Public International Law

This chapter analyses more specifically the inhibiting effect that regulatory diversity in accounting standards has had on international trade. It discerns in the contemporary state of the WTO, and ... More


Conceptual Frameworks for Measurement

Robert M. Townsend

in Financial Systems in Developing Economies: Growth, Inequality and Policy Evaluation in Thailand

Published in print:
2011
Published Online:
January 2011
ISBN:
9780199533237
eISBN:
9780191594892
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199533237.003.0003
Subject:
Economics and Finance, South and East Asia, Development, Growth, and Environmental

This chapter presents key conceptual frameworks for the measurement of stocks and flows. National income accounts are based on corporate financial accounts and distinguish stocks in the balance ... More


Integrated Macroeconomic Accounts for the United States: Draft SNA-USA

Albert M. Teplin, Rochelle Antoniewicz, Susan Hume McIntosh, Michael G. Palumbo, Genevieve Solomon, Charles Ian Mead, Karin Moses, and Brent Moulton (eds)

in A New Architecture for the U.S. National Accounts

Published in print:
2006
Published Online:
February 2013
ISBN:
9780226410845
eISBN:
9780226410876
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226410876.003.0012
Subject:
Economics and Finance, Economic Systems

This chapter discusses the ongoing efforts of the U.S. Federal Reserve Board (FRB) and the Bureau of Economic Analysis (BEA) to integrate the nation's macroeconomic accounts. It identifies specific ... More


Financial Intermediation in the National Accounts: Asset Valuation, Intermediation, and Tobin’s q

Carol A. Corrado and Charles R. Hulten

in Measuring Wealth and Financial Intermediation and Their Links to the Real Economy

Published in print:
2015
Published Online:
September 2015
ISBN:
9780226204260
eISBN:
9780226204437
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226204437.003.0005
Subject:
Economics and Finance, Economic Systems

Where in the national economic activity statistics could one see a major financial crisis approaching, or track its progress? The financial intermediation sector seems the natural place to look ... More


Representing Monetary Policy Operations in Financial Accounts

Ulrich Bindseil

in Monetary Policy Operations and the Financial System

Published in print:
2014
Published Online:
October 2014
ISBN:
9780198716907
eISBN:
9780191785559
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198716907.003.0003
Subject:
Economics and Finance, Macro- and Monetary Economics

This chapter introduces a system of financial accounts to allow for a representation of monetary policy implementation at the basic level of economic transactions. Transactions are represented within ... More


Accounting for Justice: Beyond Liberal Calculations of Debt and Crime

Miranda Joseph

in Debt to Society: Accounting for Life under Capitalism

Published in print:
2014
Published Online:
August 2015
ISBN:
9780816687411
eISBN:
9781452949109
Item type:
chapter
Publisher:
University of Minnesota Press
DOI:
10.5749/minnesota/9780816687411.003.0002
Subject:
Society and Culture, Cultural Studies

This chapter examines the intertwined transformations of criminal justice and debt management coincident with the growing centrality of accounting in questions of debt and crime in the United States ... More


New Data for Answering Old Questions Regarding Employee Stock Options

Kevin F. Hallock and Craig A. Olson

in Labor in the New Economy

Published in print:
2010
Published Online:
February 2013
ISBN:
9780226001432
eISBN:
9780226001463
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226001463.003.0005
Subject:
Economics and Finance, Microeconomics

This chapter aims to provide a review and update on some important questions in employee stock options. Several reasons are mentioned as to why learning about stock options is important for firms, ... More


Closing the Books (Cuentas y Quentas)

James A. Lewis

in The Spanish Convoy of 1750: Heaven's Hammer and International Diplomacy

Published in print:
2009
Published Online:
September 2011
ISBN:
9780813033587
eISBN:
9780813038629
Item type:
chapter
Publisher:
University Press of Florida
DOI:
10.5744/florida/9780813033587.003.0009
Subject:
Archaeology, Underwater Archaeology

Significant portions of the surviving documentation concerning the 1750 flota are financial accounts. In Spanish, the word “account” can carry a narrative as well as a financial meaning. Indeed, ... More


Accounting for Debt: Toward a Methodology of Critical Abstraction

Miranda Joseph

in Debt to Society: Accounting for Life under Capitalism

Published in print:
2014
Published Online:
August 2015
ISBN:
9780816687411
eISBN:
9781452949109
Item type:
chapter
Publisher:
University of Minnesota Press
DOI:
10.5749/minnesota/9780816687411.003.0001
Subject:
Society and Culture, Cultural Studies

This chapter examines the role of accounting in the social relations of credit and debt, with particular emphasis on the dialectic of abstraction and particularization through which capitalism ... More


The 1980s: A Decade of Regulatory Schizophrenia

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0015
Subject:
Economics and Finance, Microeconomics

This chapter focuses on the regulatory regime for employer-sponsored pension plans. The Employee Retirement Income Security Act (ERISA) was fundamentally about securing pension benefits as workers ... More


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