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Fried, Jesse M. - 2016

On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...

Persistent link: https://www.econbiz.de/10011578666

Corporate governance and financial reporting quality of German firms : three empirical studies

Riediger, Monika A. - 2018

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Risk in financial reporting : status, challenges and suggested directions

Borio, Claudio E. V.; Tsatsaronis, Kostas - 2006

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Accounting challenges for sustainability and innovations

Remlein, Marzena (ed.) - 2021

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Mineral resource accounting measures in Africa

Sopp, Louis Moussi; Leiman, Anthony - 2017

Persistent link: https://www.econbiz.de/10011990174

Institutional Change and Performativity : The Impact of Globalization and Financialization on Accounting in Japan

Okamoto, Noriaki - 2024

of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration … of Fair Value Accounting -- CHAPTER 7 – The Pursuit of Better Corporate Governance -- CHAPTER 8 – Conclusion: Hybrid of …Accounting standards have fundamental effects in shaping economic life. Okamoto’s fine book combines his theoretical …