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Accounting Research in Family Firms : Theoretical and Empirical Challenges
Prencipe, Annalisa - 2014
and reporting practices. In an attempt to accelerate and support research in the field, in this article we highlight … reporting in family firms. These challenges include the selection and potential mixing of appropriate theoretical frameworks … by providing directions for future research that can advance our understanding of accounting and reporting in family …
Persistent link: https://www.econbiz.de/10013061239
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The International Politics of IFRS Harmonization
Ramanna, Karthik - 2013
, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …
Persistent link: https://www.econbiz.de/10013092736
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Significance and Relevance of Salient Management Accounting Parameters in the Context of Global Financial Crisis : Focus on Economies of India and China
Jain, P. K. - 2018
comparison between India and China, the contemporary and hottest Asian investment destinations, is undertaken to comprehend the …
Persistent link: https://www.econbiz.de/10012920196
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Global Transfer of EDI Technology : A Multi-Level Approach
Saxena, KBC; Wagenaar, R. - 2012
Electronic Data Interchange (EDI) is a technology which has shown significant impact not only at the individual organization level, but at industry-sector and even at the country-level. As the issues to be addressed at these levels are different, a systemic study of EDI technology transfer...
Persistent link: https://www.econbiz.de/10014164032
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National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
Litan, Robert - In: CESifo Forum 03 (2002) 3, pp. 29-30
Persistent link: https://www.econbiz.de/10011695704
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National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds
Merkt, Hanno - In: CESifo Forum 03 (2002) 3, pp. 31-32
Persistent link: https://www.econbiz.de/10011695705
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011418688
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The Transnationalization of Financial Reporting Standards
McSweeney, Brendan - 2012
This paper seeks to explain the transnationalization of financial reporting by corporations. Specifically it considers … how the status of International Financial Reporting Standards - constructed and issued by a private organization: the … transnationalisation of financial reporting can be regarded as evidence that the period of national or regional varieties of capitalism (or …
Persistent link: https://www.econbiz.de/10013115981