International Perspectives on Accounting and Corporate Behavior

Business & Finance, Accounting, Management, Finance & Investing, Taxation
Cover of the book International Perspectives on Accounting and Corporate Behavior by , Springer Japan
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: ISBN: 9784431547921
Publisher: Springer Japan Publication: July 8, 2014
Imprint: Springer Language: English
Author:
ISBN: 9784431547921
Publisher: Springer Japan
Publication: July 8, 2014
Imprint: Springer
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

More books from Springer Japan

Cover of the book Essential Hypertension 2 by
Cover of the book Coping with Regional Vulnerability by
Cover of the book Soft Actuators by
Cover of the book Radiation Therapy for Extranodal Lymphomas by
Cover of the book Computer Aided Surgery by
Cover of the book Seasonality and Microcredit by
Cover of the book Presynaptic Terminals by
Cover of the book Multiscale Seismic Tomography by
Cover of the book Rigorous Time Slicing Approach to Feynman Path Integrals by
Cover of the book Viral Hepatitis and Liver Disease by
Cover of the book Progress in Hepatocellular Carcinoma Treatment by
Cover of the book Beginner’s Guide to Flux Crystal Growth by
Cover of the book Immunology of the Skin by
Cover of the book Protein Modifications in Pathogenic Dysregulation of Signaling by
Cover of the book Coronary Circulation in Physiological and Pathophysiological States by
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy