Rezension: Die Auswirkungen der Globalisierung und Prognosen hierzu werden in diesem Buch grafisch dargestellt … (ekz): In diesem schweren Hardcover werden die Auswirkungen der Globalisierung in den Mittelpunkt gerückt und mittels 100 …

The process of globalization encompasses economic and financial integration. The abolition of capital controls and the … International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … and for pricing of risk. This paper analyzes the gains in transparency from the implementation of IFRS in Europe as of …

Despite the globalization of accounting standards occurring through convergence to International Financial Reporting … 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 …