Financial Reporting and Global Capital Markets

Financial Reporting and Global Capital Markets
Author: Kees Camfferman,Stephen A. Zeff
Publsiher: Oxford University Press on Demand
Total Pages: 701
Release: 2007-03-08
Genre: Business & Economics
ISBN: 9780199296293

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Research Standard Setting and Global Financial Reporting

Research  Standard Setting  and Global Financial Reporting
Author: Mary E. Barth
Publsiher: Now Publishers Inc
Total Pages: 109
Release: 2007
Genre: Business & Economics
ISBN: 9781601980083

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Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Value Relevance of Accounting Information in Capital Markets

Value Relevance of Accounting Information in Capital Markets
Author: Ojo, Marianne,Van Akkeren, Jeanette
Publsiher: IGI Global
Total Pages: 323
Release: 2016-12-12
Genre: Business & Economics
ISBN: 9781522519010

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Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.

Financial Disclosure

Financial Disclosure
Author: Kim B. Staking,Alison Schulz
Publsiher: IDB
Total Pages: 92
Release: 1999
Genre: Business & Economics
ISBN: 1886938520

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The Impact of Globalization on International Finance and Accounting

The Impact of Globalization on International Finance and Accounting
Author: David Procházka
Publsiher: Springer
Total Pages: 484
Release: 2017-12-29
Genre: Business & Economics
ISBN: 9783319687629

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This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the economic consequences of the globalized world in the sphere of corporate and public finance, monetary systems, banking, financial reporting and management accounting. The global perspective is accompanied by local specific cases studies, including those from emerging markets. In addition, the combination of micro- and macroeconomic approaches provide insights on the behavior of all relevant stakeholders in the process and the results of dynamic pressures surrounding global capital markets and international investments. This book will serve as a useful resource for scholars and researchers, practitioners and policy makers in the fields of finance, economics and accounting.

Building Public Trust

Building Public Trust
Author: Samuel A. DiPiazza, Jr.,Robert G. Eccles
Publsiher: John Wiley & Sons
Total Pages: 211
Release: 2002-09-18
Genre: Business & Economics
ISBN: 9780471432531

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Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.

Promotion of International Capital Flow Through Accounting Standards

Promotion of International Capital Flow Through Accounting Standards
Author: United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publsiher: Unknown
Total Pages: 136
Release: 2001
Genre: Business & Economics
ISBN: STANFORD:36105062939728

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Capital Markets and Investment Decision Making

Capital Markets and Investment Decision Making
Author: Raj S. Dhankar
Publsiher: Springer
Total Pages: 355
Release: 2019-04-25
Genre: Business & Economics
ISBN: 9788132237488

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This book discusses capital markets and investment decision-making, focusing on the globalisation of the world economy. It presents empirically tested results from Indian and Southwest Asian stock markets and offers valuable insights into the working of Indian capital markets. The book is divided into four parts: the first part examines capital-market operations, particularly clearance and settlement processes, and stock market operations. The second part then addresses the functioning of global markets and investment decisions; more specifically it explores calendar anomalies, dependencies, overreaction effect, causality effect and stock returns volatility in South Asia, U.S. and global stock markets as a whole. Part three covers issues relating to capital structure, values of firm and investment strategies. Lastly, part four discusses emerging issues in finance like behavioral finance, Islamic finance, and international financial reporting standards. The book fills the gap in the existing finance literature and helps fund managers and individual investors make more accurate investment decisions.