Accounting Research Database (Rle Accounting)

ISBN-13: 9781138988231 / Angielski / Miękka / 2015 / 254 str.

Bimal Prodhan;Fouad Al Najjar;¬Abar

Opis

Up until the mid 1980s multinational enterprises usually published only consolidated worldwide accounts. This changed in subsequent years with increasing legal requirements to publish separate national accounts for each subsidiary. Obviously this exposes the subsidiary to the risk of takeover by a competitor and/or to intervention on the part of the host government. This book presents an authoritative and in-depth analysis of the disclosure issue from both theoretical and practical standpoints. The author describes the methods used to research and evaluate disclosure risks and benefits and presents much new thinking and many new research findings on this important topic.

Spis treści

Accounting Research 1976-1985, A Trans-Atlantic Perspective Part 1: Listing by Journals Part 2: Topic Analyses 1. Agency Theory 2. Audit 3. Budget/Cost 4. Cashflow 5. Corporate Finance 6. Disclosure 7. Forecast Evaluation 8. History 9. Information Systems 10. Inventury 11. Not-for-Profit 12. Performance Measurement/Control 13. Price level 14. Ratios/Bankruptcy 15. Research Method/Output 16. Security Prices 17. Standards/Policy Choice 18. Tax 19. Valuation/Income Theory 20. Miscellaneous

O autorze

Multivolume collection by leading authors in the field