of Fair Value Accounting -- CHAPTER 7 – The Pursuit of Better Corporate Governance -- CHAPTER 8 – Conclusion: Hybrid of … value accounting and a shareholder-value primacy form of corporate governance have prevailed. It also explores the … of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration …

governance mechanism use accounting to take decisions. In this way, the paper adds insight to both investor communities as well … sound governance. This the authors understand to result from institutional tensions between a traditional stewardship model … of governance and the more recent financial investor logic that emphasizes equity distributions as mean to create …

how participants in governance mechanism use accounting to take decisions. In this way, the paper adds insight to both … deems to be in line with sound governance. This the authors understand to result from institutional tensions between a … traditional stewardship model of governance and the more recent financial investor logic that emphasizes equity distributions as …