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Accounting Research Database (RLE Accounting) de Bimal Prodhan

Accounting Research Database (RLE Accounting): Routledge Library Editions: Accounting

Autor Bimal Prodhan, Fouad Al Najjar
en Limba Engleză Hardback – noi 2013
An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: first, into empirical or conceptual categories and second, into one of twenty topic areas. The journals covered are Journal of Accounting Research, The Accounting Review, Accounting and Business Research and Journal of Business Finance and Accounting.
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Specificații

ISBN-13: 9780415720083
ISBN-10: 0415720087
Pagini: 258
Dimensiuni: 174 x 246 mm
Greutate: 0.73 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Accounting

Locul publicării:Oxford, United Kingdom

Public țintă

General, Postgraduate, Professional, and Undergraduate

Cuprins

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

Notă biografică

Multivolume collection by leading authors in the field

Descriere

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.