International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains es...
Equal treatment in access to credit has long been a fundamental social goal in the United States. However, despite the passage of several laws in the U.S. prohibiting discrimination in the provision of financial services on the basis of race, gender, and marital status, among other factors, questions concerning the existence of racial discrimination in such areas as home mortgage loans and small business credit continue, and confound public policy makers. This book is composed of nine articles and a panel discussion, originally published as a special issue of the Journal of Financial...
Equal treatment in access to credit has long been a fundamental social goal in the United States. However, despite the passage of several laws in the ...
Financial services regulation tends to be costly and unsympathetic to consumers. This book examines why that is the case and proposes and regulatory regime that would be more efficient and more responsive to consumer interests.
Financial services regulation tends to be costly and unsympathetic to consumers. This book examines why that is the case and proposes and regulatory r...
George J. Benston, professor of Finance, Accounting, and Economics at Emory University's Goizueta Business School, died unexpectedly in January 2008. He was an impassioned advocate for corporate integrity and a unique scholar; his research interests were as broad as those of any recent academician. His colleagues have selected and organized his most important papers into two volumes. This first volume consists of his research in the banking and financial services industry. The editor has selected a broad range of papers from each of the major areas that are representative of Benston's work in...
George J. Benston, professor of Finance, Accounting, and Economics at Emory University's Goizueta Business School, died unexpectedly in January 2008. ...
Equal treatment in access to credit has long been a fundamental social goal in the United States. However, despite the passage of several laws in the U.S. prohibiting discrimination in the provision of financial services on the basis of race, gender, and marital status, among other factors, questions concerning the existence of racial discrimination in such areas as home mortgage loans and small business credit continue, and confound public policy makers. This book is composed of nine articles and a panel discussion, originally published as a special issue of the Journal of Financial...
Equal treatment in access to credit has long been a fundamental social goal in the United States. However, despite the passage of several laws in the ...