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International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators

Autor Ahmed Riahi-Belkaoui
en Limba Engleză Hardback – 29 mar 2002 – vârsta până la 17 ani
A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources.Riahi-Belkaoui provides evidence for the determinants and implications of economic development, and the role and the determinants of disclosure adequacy along seven dimensions: human and economic development; political, financial, and economic risk; human and economic development; managerial, academic, and professional influences; welfare of the common man; economic, political, and civil indicators, and the determinants for predicting performance of earnings forecasts. He also examines the role of country return and risk in such matters as disclosure adequacy, the prediction of performance of earnings forecasts, and the levels of financial disclosure by European firms. He then discusses the role and impact of cultural determinism and its affect on the systematic risk of global stock exchanges, compensation practices, professional self-regulation in attounting. and the perception of accounting concepts.
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Specificații

ISBN-13: 9781567205046
ISBN-10: 1567205046
Pagini: 328
Dimensiuni: 156 x 235 x 30 mm
Greutate: 0.63 kg
Ediția:New.
Editura: Bloomsbury Publishing
Colecția Praeger
Locul publicării:New York, United States

Notă biografică

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of numerous Quorum books, published or forthcoming, and coauthor of several more, he is an equally prolific contributor to the journals of his field, and has served on various editorial boards that oversee them.

Cuprins

Accounting and Economic DevelopmentDiversity in International AccountingAccounting Information Adequacy and Macroeconomic Determinants of Economic Growth: Cross-Country EvidenceBasic Needs and Economic Systems: A Sensitivity AnalysisLending to Developing Countries and the Welfare of Man: An Empirical InvestigationEconomic Freedom, Human Development, and Accounting Disclosure Requirements of Global Stock Exchanges: An Empirical InvestigationPolitical, Financial, and Economic Risks and Accounting Disclosure Requirements of Global Stock ExchangesHuman Development, Economic Development, and Accounting Disclosure Requirements of Global Stock ExchangesManagerial, Academic, and Professional Influences and Disclosure Adequacy: An Empirical InvestigationWelfare of the Common Man and Accounting Disclosure Adequacy: An Empirical InvestigationLevels of Financial Disclosure, by European Firms and Relation to Country Return and RiskDeterminants of Prediction Performance of Earnings Forecasts Internationally: The Effects of Disclosure, Economic Risk, Alignment of Financial and Tax AccountingEconomic, Political, and Civil Indicators and Disclosure AdequacyDisclosure Adequacy and Country RiskThe Effects of Country Return and Risk Differences on Predication Performance of Earning ForecastsCultural Studies and Accounting ResearchCultural Determinism and Systematic Risk of Global Stock ExchangesCultural Determinism and Compensation PracticesCultural Determinism and Professional Self-Regulation of Accounting ConceptsEconomic Freedom and Macro-Economic Determinants of Economic Growth: Cross-Country Evidence