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Corporate Governance in Japan : From the Viewpoints of Management, Accounting, and the Market
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ISBN: 1280700807 9786610700806 4431309209 4431309195 Year: 2006 Publisher: Tokyo : Springer Japan : Imprint: Springer,

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Abstract

In Japan, the problem of corporate governance has been cogently argued in the ?eld of social science for the past decade, and the issue has also been taken up separately in law, business administration, and accounting.This book, however, is the ?rst to take a general overview of corporate governance with respect to management, risk management, accounting, and the capital markets. Corporate governance in the broad sense must include stakeholders with various interests while taking into consideration the sometimes unscrupulous affairs of companies and bankruptcies of big businesses, along with today’s increasing numbers of mergers and acquisitions.Both the company manager and the institutional investor have begun to be more concerned about corporate social responsibility (CSR) and socially responsible investment. After 2003, the issue of CSR began to be taken up more frequently by the media in Japan,and study meetings and committees associated with the Ministry of Economy,Trade and Industry, Ministry of the Environment, and the Ministry of Health, Labour and Welfare were established.These trends are evidence of signi?cant changes in Japanese corporate governance.The study presented here proposes that a company should play a social role to bring about a sustainable society.

Advances in quantitative analysis of finance and accounting.
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ISBN: 9812700218 9786611373337 1281373338 9812772820 9789812772824 9789812700216 Year: 2006 Publisher: Hackensack, NJ Singapore World Scientific

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News Professor Cheng-Few Lee ranks #1 based on his publications in the 26 core finance journals, and #163 based on publications in the 7 leading finance journals (Source: Most Prolific Authors in the Finance Literature: 1959-2008 by Jean L Heck and Philip L Cooley (Saint Joseph's University and Trinity University). Advances in Quantitative Analysis of Finance and Accounting is an annual publication to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as wel


Book
An introduction to accounting and managerial finance : a merger of equals
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ISBN: 9789814273824 9814273821 9786612758157 1282758152 981427383X 9789814273831 Year: 2010 Publisher: Singapore ; Hackensack, NJ : World Scientific,

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This book introduces corporate financial management, based on the basic capital budgeting framework and the time value of money. It focuses on theoretical formulations and correct application of financial techniques that will help improve managerial and financial decisions. Based on fundamental principles of accounting and finance like time value of money and after-tax, it introduces readers to real-world constraints and complexities in the two fields. Written in a simple and accessible manner. It can be read by students of finance and accounting courses, business professionals and general

Solving the corporate value enigma : a system to unlock shareholder value
Authors: ---
ISBN: 0814413145 0814406920 9780814406922 9780814413142 Year: 2003 Publisher: New York : AMACOM,

Corporate financial reporting : theory and practice
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ISBN: 0761971416 1446229629 1280370629 9786610370627 1412932424 9781412932424 9780761971405 0761971408 9780761971412 9781446220863 1446220869 9781280370625 0761971408 9781446229620 6610370621 Year: 2003 Publisher: London : SAGE,

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The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.


Book
International Perspectives on Accounting and Corporate Behavior
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ISBN: 4431547916 4431547924 Year: 2014 Publisher: Tokyo : Springer Japan : Imprint: Springer,

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Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices, and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior, and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures, and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.


Book
Earnings Management : Emerging Insights in Theory, Practice, and Research
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ISBN: 1281137383 9786611137380 0387257713 Year: 2008 Publisher: New York, NY : Springer US : Imprint: Springer,

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In the wake of corporate accounting scandals, the bursting of the Internet bubble, and the Sarbanes-Oxley Act—designed to protect investors and consumers from such excesses—"earnings management" (the set of managerial practices and decisions that influence accounting choices and operating cash flows) has become a focal point of business strategy and academic research. Earnings Management: Emerging Insights in Theory, Practice, and Research is the most comprehensive book to date on the subject, aimed at scholars and practitioners in accounting, finance, economics, law, and public policy. Tracing two key strands of research over the past 25 years—one focused on explaining the phenomenon and one on proposing suggestions for improving practice—the authors highlight theoretical and empirical contributions to the field, as well as regulatory innovations and corporate applications. Featuring numerous illustrative examples, models, and analytical techniques, the book covers such timely and important topics as: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How can scholars design empirical research to address earnings management? What are the limitations and strengths of current empirical models? Part 1 establishes the context of contemporary earnings management and presents definitions of key concepts. Parts 2 and 3 provide a review of the empirical and analytical research, respectively. Part 4 discusses the challenges of research design and considers directions for future research. An extensive bibliography lists over 2,000 publications. "Earnings management has emerged as a fundamental area of accounting research. Professors Ronen and Yaari provide a comprehensive and provocative treatment of this vital subject. This book is a must read for doctoral students, as well as established researchers, hoping to do work related to earnings management." Martin P. Loeb, Deloitte & Touche Faculty Fellow, Professor and Chair Robert H. Smith School of Business University of Maryland .


Book
Corporate Governance in Transition Economies
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ISBN: 0387848304 1441946527 9786611904111 1281904112 0387848312 Year: 2009 Publisher: New York, NY : Springer US : Imprint: Springer,

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Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Corporate Governance in Transition Economies is the fifth in a series to examine accounting and financial system reform in transition and developing economies. The first volume (Accounting and Financial System Reform in a Transition Economy) used Russia as a case study. The second volume (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe and Central Asia. The third volume (Taxation and Public Finance in Transition and Developing Economies) examined taxation and public finance in transition and developing economies. The fourth volume (Accounting Reform in Transition and Developing Economies) examined accounting reform in transition and developing economies. The present volume focuses attention on the current state of corporate governance in transition economies and the recent changes that have taken place in this area. It is divided into three parts. Part 1 examines selected issues in corporate governance. Part 2 consists of case studies and comparative studies. Part 3 consists of studies of more than 15 transition countries.


Periodical
Ḥisābdārī-i salāmat.
Author:
ISSN: 22520546 Year: 2012 Publisher: [Shīrāz] : Dānishgāh-i ʻUlūm-i Pizishkī-i Shīrāz,


Periodical
The journal of corporate accounting & finance.
ISSN: 10448136 10970053 Year: 1989 Publisher: [New York, N.Y.] : John Wiley & Sons

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Keywords

Accounting --- -Accounting --- -Corporations --- -657.05 --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Accountancy --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Electronic information resources --- Law and legislation --- -Electronic information resources --- E-journals --- Corporations --- Comptabilité --- Entreprises --- Droit --- Finances --- Business, Economy and Management --- Law --- Accounting and Auditing --- Insurance and Investment --- Trade and Commerce --- Corporate laws --- Accounting. --- Law and legislation. --- Finance. --- United States. --- Periodicals --- Capitalization (Finance) --- Corporate finance --- Corporate financial management --- Corporation finance --- Financial analysis of corporations --- Financial management, Corporate --- Financial management of corporations --- Financial planning of corporations --- Managerial finance --- Corporate accounting --- Corporate financial reporting --- Corporation accounting --- ABŞ --- ABSh --- Ameerika Ühendriigid --- America --- Amerika Birlăshmish Shtatlary --- Amerika Birlăşmi Ştatları --- Amerika Birlăşmiş Ştatları --- Amerika ka Kelenyalen Jamanaw --- Amerika Qūrama Shtattary --- Amerika Qŭshma Shtatlari --- Amerika Qushma Shtattary --- Amerika --- Amerikai Egyesült Államok --- Amerikanʹ Veĭtʹsėndi︠a︡vks Shtattnė --- Amerikări Pĕrleshu̇llĕ Shtatsem --- Amerikas Forenede Stater --- Amerikayi Miatsʻyal Nahangner --- Ameriketako Estatu Batuak --- Amirika Carékat --- AQSh --- Ar. ha-B. --- Arhab --- Artsot ha-Berit --- Artzois Ha'bris --- Bí-kok --- Ē.P.A. --- EE.UU. --- Egyesült Államok --- ĒPA --- Estados Unidos --- Estados Unidos da América do Norte --- Estados Unidos de América --- Estaos Xuníos --- Estaos Xuníos d'América --- Estatos Unitos --- Estatos Unitos d'America --- Estats Units d'Amèrica --- Ètats-Unis d'Amèrica --- États-Unis d'Amérique --- Fareyniḳṭe Shṭaṭn --- Feriene Steaten --- Feriene Steaten fan Amearika --- Forente stater --- FS --- Hēnomenai Politeiai Amerikēs --- Hēnōmenes Politeies tēs Amerikēs --- Hiwsisayin Amerikayi Miatsʻeal Tērutʻiwnkʻ --- Istadus Unidus --- Jungtinės Amerikos valstybės --- Mei guo --- Mei-kuo --- Meiguo --- Mî-koet --- Miatsʻyal Nahangner --- Miguk --- Na Stàitean Aonaichte --- NSA --- S.U.A. --- SAD --- Saharat ʻAmērikā --- SASht --- Severo-Amerikanskie Shtaty --- Severo-Amerikanskie Soedinennye Shtaty --- Si︠e︡vero-Amerikanskīe Soedinennye Shtaty --- Sjedinjene Američke Države --- Soedinennye Shtaty Ameriki --- Soedinennye Shtaty Severnoĭ Ameriki --- Soedinennye Shtaty Si︠e︡vernoĭ Ameriki --- Spojené staty americké --- SShA --- Stadoù-Unanet Amerika --- Stáit Aontaithe Mheiriceá --- Stany Zjednoczone --- Stati Uniti --- Stati Uniti d'America --- Stâts Unîts --- Stâts Unîts di Americhe --- Steatyn Unnaneysit --- Steatyn Unnaneysit America --- SUA --- Sŭedineni amerikanski shtati --- Sŭedinenite shtati --- Tetã peteĩ reko Amérikagua --- U.S. --- U.S.A. --- United States of America --- Unol Daleithiau --- Unol Daleithiau America --- Unuiĝintaj Ŝtatoj de Ameriko --- US --- USA --- Usono --- Vaeinigte Staatn --- Vaeinigte Staatn vo Amerika --- Vereinigte Staaten --- Vereinigte Staaten von Amerika --- Verenigde State van Amerika --- Verenigde Staten --- VS --- VSA --- Wááshindoon Bikéyah Ałhidadiidzooígíí --- Wilāyāt al-Muttaḥidah --- Wilāyāt al-Muttaḥidah al-Amirīkīyah --- Wilāyāt al-Muttaḥidah al-Amrīkīyah --- Yhdysvallat --- Yunaeted Stet --- Yunaeted Stet blong Amerika --- ZDA --- Združene države Amerike --- Zʹi︠e︡dnani Derz︠h︡avy Ameryky --- Zjadnośone staty Ameriki --- Zluchanyi︠a︡ Shtaty Ameryki --- Zlucheni Derz︠h︡avy --- ZSA --- Accounting & Tax. --- Business Finance. --- Going public (Securities) --- Commercial law --- Business finance --- AB --- America (Republic) --- Amerika (Republic) --- Amerikanʹ Veĭtʹsėndi͡avks Shtattn --- Saharat ʻAmērik --- Si͡evero-Amerikanskīe Soedinennye Shtaty --- Soedinennye Shtaty Si͡evernoĭ Ameriki --- Spojené staty americk --- Stáit Aontaithe Mheirice --- Wááshindoon Bikéyah Ałhidadiidzooígí --- Zʹi͡ednani Derz͡havy Ameryky --- Zluchanyi͡a Shtaty Ameryki --- Zlucheni Derz͡havy --- Spojené obce severoamerick --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business financial management --- Financial analysis of business enterprises --- Financial management, Business --- Financial management of business enterprises --- Financial planning of business enterprises --- Amerikanʹ Veĭtʹsėndi͡avks Shtattnė --- É.-U. --- ÉU --- Spojené obce severoamerické

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