Institutions and Accounting Practices After the Financial Crisis: International Perspective

ISBN-13: 9780367786878 / Angielski / Miękka / 2021 / 238 str.

Victoria Krivogorsky

Opis

This book sets out a framework for the analysis of institutional environments and accounting practices in in selected countries during the pre-crisis period, followed by an examination of the impact of the crisis.

Spis treści

Acknowledgements

List of Contributors

Part 1

1. The Causes Of The 2008 Financial Crisis. The Prospects Of IFRS Adoption In The US. – Victoria Krivogorsky











2. Corporate Characteristics Motivating Convergence: International Sample – Victoria Krivogorsky











3. Change in Business Objective. Shareholder value vs. stakeholder value primacy concepts – Victoria Krivogorsky











4. The Impact of Crisis on the Determinants of Leverage: European Evidence – Victoria Krivogorsky










Part 2












5. Consolidation of Investees Under IFRS – Paul Munter











6. The Impact of IFRS 9 On Banks Across The EU And Implementation Challenges - Samuel Da-Rocha-Lopes











7. Analysis of Changing Regulatory Conditions, New Accounting Policies and the Global Financial Crisis: The Case of Swedish Banks - Henrik Andersson and Niclas Hellman











8. The Financial Crisis Impact on Institutions and Accounting Practices in Spain - José A. Gonzalo-Angulo and Jose Luis Ucieda











9. The Impact of the Economic Crisis on the Financial System and Accounting in Brazil - Marcelo Botelho C. Moraes

Index

O autorze

Dr. Victoria Krivogorsky is a Professor in the Charles W. Lamden School of Accountancy at San Diego State University.