accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

, Johnson and Shleifer (2001) that securities-market regulation can create substantial value for minority shareholders in a …-based civil-law countries, regulation in the form of simple “bright-line rules” is more effective than in the form of “broad …

The complexity of Basel II and III has reached China as well. In a revolutionary turn within seven years, the Chinese …

China. A now stable and relatively healthy banking system emerged largely unscathed from the financial crisis without … relying much on recognised international best practices in bank supervision. China combines a strong regulatory hand together … private monitoring mechanisms on top of restrictive regulators that allows for stability and growth - at least for now. China …

the new regulations than did firms with stronger governance. This evidence indicates that securities-market regulation can …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … particular, the Basel III leverage ratios in jurisdictions such as China. Ultimately the paper also aims to investigate whether …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …