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Historical inefficiencies and future potential: a critical analysis of the Foreign Corrupt Practices Act of 1977

Somlo, Matthew J. - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 33-49

The purpose of this paper is to briefly explore the history of the Foreign Corrupt Practices Act of 1977 ('FCPA'), review the literature surrounding its shortcomings and efficiencies and generate a cumulative assessment on the FCPA's efficacy in meeting its intended objectives. First, the FCPA...

Persistent link: https://www.econbiz.de/10011266476

The use of positive and normative approaches in Brazil and US accounting research: a comparative analysis based on the papers published in The Accounting Review and the Revista de...

Neto, Octavio R. de Mendonca; Cardoso, Ricardo Lopes; … - In: International Journal of Economics and Accounting 1 (2010) 4, pp. 316-330

This paper presents a comparative analysis about the temporal evolution of normative and positive approaches as paradigms in Brazil and the US accounting research. The study is based on results of a descriptive documental research in the papers published in the Revista de Contabilidade &...

Persistent link: https://www.econbiz.de/10009352558

From dragon to goose: has the Chinese dragon lost its fire?

Tinker, Tony; Sy, Aida - In: International Journal of Economics and Accounting 3 (2012) 1, pp. 1-3

The state of the world economy is something of a moving feast. Each week, news from the USA, Europe and now China …

Persistent link: https://www.econbiz.de/10010669423

The European debt crisis and the US economy

Sheehan, Patrick - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 235-248

correlated with Europe, the USA is one of the vulnerable economies that could be affected by the overbearing financial problems …

Persistent link: https://www.econbiz.de/10010686184

Why does the US want to adopt the IFRS?

Nouri, Hossein; Shahid, Abdus - In: International Journal of Economics and Accounting 3 (2012) 2, pp. 115-132

The purpose of this paper is to investigate the implications of an adoption of IFRS in the USA on companies' earnings … and on stock prices. This paper reviews literature on previous accounting changes in the USA and their impacts on stock … study concludes that the adoption of IFRS in the USA is a political, economical, and social process and not one based on …

Persistent link: https://www.econbiz.de/10010669435