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Link de la búsquedaAccounting and Regulation / SpringerLink (Online service) ; Roberto Di Pietra ; Stuart McLeay ; Joshua Ronen (2014)
Título : Accounting and Regulation : New Insights on Governance, Markets and Institutions Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Roberto Di Pietra ; Stuart McLeay ; Joshua Ronen Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Número de páginas: XVII, 412 p. 13 illus Il.: online resource ISBN/ISSN/DL: 978-1-4614-8097-6 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657(083.74) Contabilidad (Normas) Resumen: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Nota de contenido: Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index En línea: http://dx.doi.org/10.1007/978-1-4614-8097-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35911 Accounting and Regulation : New Insights on Governance, Markets and Institutions [documento electrónico] / SpringerLink (Online service) ; Roberto Di Pietra ; Stuart McLeay ; Joshua Ronen . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XVII, 412 p. 13 illus : online resource.
ISBN : 978-1-4614-8097-6
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657(083.74) Contabilidad (Normas) Resumen: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Nota de contenido: Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index En línea: http://dx.doi.org/10.1007/978-1-4614-8097-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35911 Ejemplares
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Título : Accounting Information and Equity Valuation : Theory, Evidence, and Applications Tipo de documento: documento electrónico Autores: Guochang Zhang ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Springer Series in Accounting Scholarship, ISSN 1572-0284 num. 6 Número de páginas: XXIV, 233 p. 13 illus Il.: online resource ISBN/ISSN/DL: 978-1-4614-8160-7 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657.92 Valoración. Técnica de la estimación y evaluación Resumen: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting-based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well-structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options-based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory Nota de contenido: Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions En línea: http://dx.doi.org/10.1007/978-1-4614-8160-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35912 Accounting Information and Equity Valuation : Theory, Evidence, and Applications [documento electrónico] / Guochang Zhang ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XXIV, 233 p. 13 illus : online resource. - (Springer Series in Accounting Scholarship, ISSN 1572-0284; 6) .
ISBN : 978-1-4614-8160-7
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657.92 Valoración. Técnica de la estimación y evaluación Resumen: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting-based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well-structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options-based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory Nota de contenido: Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions En línea: http://dx.doi.org/10.1007/978-1-4614-8160-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35912 Ejemplares
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Título : Accounting Information Systems for Decision Making Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Daniela Mancini ; Eddy H. J. Vaassen ; Renata Paola Dameri Editorial: Berlin, Heidelberg : Springer Berlin Heidelberg Fecha de publicación: 2013 Otro editor: Imprint: Springer Colección: Lecture Notes in Information Systems and Organisation num. 3 Número de páginas: XII, 355 p. 39 illus Il.: online resource ISBN/ISSN/DL: 978-3-642-35761-9 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Management Industrial management Information technology Data processing Architecture, Computer and Accounting/Auditing IT in System Implementation Innovation/Technology Systems Applications (incl. Internet) Clasificación: 004:658 Informática de gestión. Comercio electrónico. Auditoría informática Resumen: This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants Nota de contenido: Trends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- De?ning Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-O?s -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities En línea: http://dx.doi.org/10.1007/978-3-642-35761-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36575 Accounting Information Systems for Decision Making [documento electrónico] / SpringerLink (Online service) ; Daniela Mancini ; Eddy H. J. Vaassen ; Renata Paola Dameri . - Berlin, Heidelberg : Springer Berlin Heidelberg : Imprint: Springer, 2013 . - XII, 355 p. 39 illus : online resource. - (Lecture Notes in Information Systems and Organisation; 3) .
ISBN : 978-3-642-35761-9
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Management Industrial management Information technology Data processing Architecture, Computer and Accounting/Auditing IT in System Implementation Innovation/Technology Systems Applications (incl. Internet) Clasificación: 004:658 Informática de gestión. Comercio electrónico. Auditoría informática Resumen: This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants Nota de contenido: Trends in Accounting Information Systems -- Are Auditors Interested in XBRL? -- Internal Control over Financial Reporting Quality and Information Technology Control -- Determinants of Internet-based Performance Reporting Released by Italian Local Government Authorities -- Mandatory Compliance in Transparency of Public Administration -- The Current Environmental Strategy Reporting Model: What Can Be Learned from Corporate Reports? -- The Role of Continuous Monitoring of Internal Controls over Financial Reporting -- Accounting Information Systems and Knowledge Management Systems -- Current Changes in Executive Work and How to Handle Them by Redesigning Executive Information Systems -- Strategic Enterprise Management in the Taps and Fittings Sector: Application of the Balanced Scorecard Methodology to Business Intelligence Systems -- De?ning Accounting Information Systems Boundaries -- Break-Up Analysis: a Method to Regain Trust in Business Transactions -- Hierarchical and Relational Database Accounting Systems: Critical Aspects and Trade-O?s -- Interactive Data: Technology and Cost of Capit -- Integrated Multi-Layered Information Systems in Engineer-to-Order Multinational Business Processes: Managerial, Accounting and Organizational Aspects -- IS to Support Project Management: Implications for Managerial Accounting -- Putting IS and Organizational Change into Context: the Pros and Cons in Kibernetes -- Analysing Flexibility and Integration Needs in Budgeting IS Technologies -- Port Authorities and Water Concessionaires: the Role of Reporting in Management Control and Information Systems -- The Impact of e-Invoicing on Businesses Eco-Systems: Evidences from Italian Supply Chains and Suggestions for a Research Agenda -- The Didactic Challenge of Accounting Information Systems and ERPs for Business Schools: a Proposal for the Italian Universities En línea: http://dx.doi.org/10.1007/978-3-642-35761-9 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36575 Ejemplares
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Título : China Accounting Standards : Introduction and Effects of New Chinese Accounting Standards for Business Enterprises Tipo de documento: documento electrónico Autores: Lorenzo Riccardi ; SpringerLink (Online service) Editorial: Singapore : Springer Singapore Fecha de publicación: 2016 Otro editor: Imprint: Springer Número de páginas: XV, 337 p. 1 illus. in color Il.: online resource ISBN/ISSN/DL: 978-981-10-0006-5 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Tax accounting laws Macroeconomics and Management Accounting/Auditing Macroeconomics/Monetary Economics//Financial Economics Taxation/Tax Law Clasificación: 657(083.74) Contabilidad (Normas) Resumen: This book provides an exhaustive overview of China's accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems Nota de contenido: Introduction -- General Differences of China GAAP vs U.S. GAAP and IFRS -- Impact on results and financial statements -- Effects of the New PRC GAAP En línea: http://dx.doi.org/10.1007/978-981-10-0006-5 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=41228 China Accounting Standards : Introduction and Effects of New Chinese Accounting Standards for Business Enterprises [documento electrónico] / Lorenzo Riccardi ; SpringerLink (Online service) . - Singapore : Springer Singapore : Imprint: Springer, 2016 . - XV, 337 p. 1 illus. in color : online resource.
ISBN : 978-981-10-0006-5
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Tax accounting laws Macroeconomics and Management Accounting/Auditing Macroeconomics/Monetary Economics//Financial Economics Taxation/Tax Law Clasificación: 657(083.74) Contabilidad (Normas) Resumen: This book provides an exhaustive overview of China's accounting standards and makes a clear comparison between Chinese and international accounting systems. It offers an essential guide to dealing with new accounting standards for business enterprises in China. The guide provides valuable support to accountants and professionals when comparing the new standards adopted in China with the corresponding principles under IAS/IFRS and appraising potential outcomes. The comparative approach together with comments and easy-to-use numerical examples allow readers to quickly grasp these accounting systems Nota de contenido: Introduction -- General Differences of China GAAP vs U.S. GAAP and IFRS -- Impact on results and financial statements -- Effects of the New PRC GAAP En línea: http://dx.doi.org/10.1007/978-981-10-0006-5 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=41228 Ejemplares
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Título : International Perspectives on Accounting and Corporate Behavior Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Kunio Ito ; Makoto Nakano Editorial: Tokyo : Springer Japan Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Advances in Japanese Business and Economics, ISSN 2197-8859 num. 6 Número de páginas: IX, 335 p. 46 illus Il.: online resource ISBN/ISSN/DL: 978-4-431-54792-1 Idioma : Inglés (eng) Palabras clave: Business Management science Accounting Bookkeeping Tax accounting laws Finance and Accounting/Auditing Taxation/Tax Law Management, general Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach Nota de contenido: 1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses with revenues around the world (Tetsuyuki Kagaya ) -- 5 Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior (Shigeaki Sawada) -- 8 The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payouts in Japan (Keishi Fujiyama) -- 9 Ex-post information value of risk disclosure (Kunio Ito, Tetsuyuki Kagaya, and Hyonok Kim). Part 2 Disclosure and Enforcement -- 10 The effects of risk disclosure on evaluation of management forecast revisions (Hyonok Kim) -- 11 The Effect of Continuous Disclosure of Environmental Report (Yuki Tanaka) -- 12 Analyst Herding around Management Forecasts (Mikiharu Noma) -- 13 Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change (Tomohiro Suzuki) -- 14 Effects of Biased Earnings Forecasts: comparative study of earnings forecasts disclosures by US and Japanese firms (Shoichi Tsumuraya) En línea: http://dx.doi.org/10.1007/978-4-431-54792-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36311 International Perspectives on Accounting and Corporate Behavior [documento electrónico] / SpringerLink (Online service) ; Kunio Ito ; Makoto Nakano . - Tokyo : Springer Japan : Imprint: Springer, 2014 . - IX, 335 p. 46 illus : online resource. - (Advances in Japanese Business and Economics, ISSN 2197-8859; 6) .
ISBN : 978-4-431-54792-1
Idioma : Inglés (eng)
Palabras clave: Business Management science Accounting Bookkeeping Tax accounting laws Finance and Accounting/Auditing Taxation/Tax Law Management, general Finance, Clasificación: 658 Empresas. Organización de empresas Resumen: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach Nota de contenido: 1 Overview (Kunio Ito). Part 1 Earnings Attributes and Corporate Behavior -- 2 What do Smoothed Earnings Tell Us about the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior (Souhei Ishida and Kunio Ito) -- 4 Matching expenses with revenues around the world (Tetsuyuki Kagaya ) -- 5 Does Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior (Shigeaki Sawada) -- 8 The Influence of Informal Institutions on Impaired Asset Write-offs: Securing Future and Current Pies for Payouts in Japan (Keishi Fujiyama) -- 9 Ex-post information value of risk disclosure (Kunio Ito, Tetsuyuki Kagaya, and Hyonok Kim). Part 2 Disclosure and Enforcement -- 10 The effects of risk disclosure on evaluation of management forecast revisions (Hyonok Kim) -- 11 The Effect of Continuous Disclosure of Environmental Report (Yuki Tanaka) -- 12 Analyst Herding around Management Forecasts (Mikiharu Noma) -- 13 Management Incentives to Publish Aggressive or Conservative Earnings Forecasts and Disclosure Policy Change (Tomohiro Suzuki) -- 14 Effects of Biased Earnings Forecasts: comparative study of earnings forecasts disclosures by US and Japanese firms (Shoichi Tsumuraya) En línea: http://dx.doi.org/10.1007/978-4-431-54792-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=36311 Ejemplares
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