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