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Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …
Persistent link: https://www.econbiz.de/10005586972
Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …
Persistent link: https://www.econbiz.de/10005587043
markets. Three major models of accounting, bookkeeping, managerial and financial reporting, have been engineered to suit the … capital markets perspectives on accounting. …
Persistent link: https://www.econbiz.de/10005587120
rethink the structure of institutions of accounting, auditing, corporate governance and executive compensation. Replacement of … the system of authoritative standards by a competitive, common law approach to accounting principles and rules may help …
Persistent link: https://www.econbiz.de/10005587141
Persistent link: https://www.econbiz.de/10005593097
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
opportunity for the multimarket incumbent to engage in strategic accounting manipulation by misreporting true marginal costs … behavior. Accounting manipulation is also studied within Competition Policy issues, where the anti-competivite effects of …
Persistent link: https://www.econbiz.de/10005612436
Persistent link: https://www.econbiz.de/10005618939
Persistent link: https://www.econbiz.de/10005619022
accounting choice. The findings suggest at least two important ways in which routine and nonroutine CEO turn overs might have …&D spendings. These results support the argument that accounting earnings are used to signal that a strategic repositioning of the …
Persistent link: https://www.econbiz.de/10005619046