Téléchargez le livre : International Perspectives on Accounting and Corporate Behavior

International Perspectives on Accounting and Corporate Behavior

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Éditeur :

Springer


Collection :

Advances in Japanese Business and Economics

Paru le : 2014-07-08

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Description
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Pages
335 pages
Collection
Advances in Japanese Business and Economics
Parution
2014-07-08
Marque
Springer
EAN papier
9784431547914
EAN EPUB
9784431547921
Informations sur l'ebook
Nombre pages copiables
3
Nombre pages imprimables
33
Taille du fichier
2335 Ko
Prix
94,94 €

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