IMF Staff papers, Volume 43 No. 3

IMF Staff papers, Volume 43 No. 3

Author: International Monetary Fund. Research Dept.

Publisher: International Monetary Fund

Published: 1996-01-01

Total Pages: 188

ISBN-13: 1451973446

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This paper examines the volatility and predictability of emerging stock markets. A range of measures suggests that, despite perceptions to the contrary, the volatility of emerging markets may have fallen rather than risen on average. Also, although the autocorrelations in emerging market returns appear to turn negative at horizons of a year or more, the magnitude of these return reversals is not that much larger than reversals in some mature markets. One interpretation of the results would be that emerging markets have not consistently been subject to fads or bubbles, or at least no more so than in some industrial countries.


Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies

Author: Shahzad Uddin

Publisher: Emerald Group Publishing

Published: 2010-12-02

Total Pages: 310

ISBN-13: 0857244515

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Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.


The Development of Accounting in an International Context

The Development of Accounting in an International Context

Author: T.E. Cooke

Publisher: Routledge

Published: 2006-07-13

Total Pages: 280

ISBN-13: 1134731744

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This volume brings together contributions from the world's most renowned scholars in accounting and celebrates the academic achievements of Bob Parker. Reflecting his multi-faceated contribution to the history of accountancy, the volume studies the development of accounting in an international context.


Two Hundred Years of Accounting Research

Two Hundred Years of Accounting Research

Author: Richard Mattessich

Publisher: Routledge

Published: 2007-11-15

Total Pages: 640

ISBN-13: 1135980586

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This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand


Advances in International Accounting

Advances in International Accounting

Author: J. Timothy Sale

Publisher: Elsevier

Published: 2007-08-13

Total Pages: 307

ISBN-13: 0762313994

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Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.


Gulf Banking and the WTO's General Agreement on Trade in Services

Gulf Banking and the WTO's General Agreement on Trade in Services

Author: Victor Murinde

Publisher: Emirates Center for Strategic Studies and Research

Published: 2003-03-23

Total Pages: 10

ISBN-13: 9948005961

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The study highlights the importance of the financial sector in the Gulf economies as a high-skilled and high-income activity, especially in the context of diversification. The study analyzes the positive and negative implications of membership of the World Trade Organization and the General Agreement on Trade in Services (GATS) on banks in the Gulf. The structure, strengths and weaknesses of the Gulf banking sector are also assessed. The study is broadly in favor of liberalizing GCC commercial banking systems in accordance with the GATS.


The Role of Industrial and Development Finance Institutions in the GCC States

The Role of Industrial and Development Finance Institutions in the GCC States

Author: Ali Abdulrazzaq

Publisher: Emirates Center for Strategic Studies and Research

Published: 2002-03-05

Total Pages: 11

ISBN-13: 9948002989

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The study discusses the industrial sector in the GCC sector and identifies the challenges facing diversification strategies in the GCC economies. The financial sector is undergoing extensive restructuring and reform worldwide, which is reflected in the GCC financial sector too. Many countries have established industrial and development finance institutions (IDFIs), which provide credit and financial support to the industrial sector. Project and capital financing is the major activity of all IDFIs in the region, for the primary purpose of achieving a number of developmental objectives. Lending is the most important source of financing, with restrictive conditions attached to the use of local production factors. The future roles of IDFIs will be affected by macroeconomic changes in the GCC region, especially the anticipated decline in public sector resources, changes in the financial sector and the industrial development strategies of countries. The IDFIs will not only be faced with threats to privatization and more difficult access to subsidized public funds, but they may also experience greater competition in their markets from a number of sources. The IDFIs will have to adapt to new realities and identify their markets, services, customers and appropriate lending policies.


Ibss: Economics: 1995

Ibss: Economics: 1995

Author: Compiled by the British Library of Political and Economic Science at the London School of Economics

Publisher: Psychology Press

Published: 1996

Total Pages: 680

ISBN-13: 9780415152150

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The IBSS is the essential tool for librarians, university departments, research institutions and any public or private institutions whose work requires access to up-to-date and comprehensive knowledge of the social sciences.


Standardization of Financial Reporting and Accounting in Latin American Countries

Standardization of Financial Reporting and Accounting in Latin American Countries

Author: Lourenço, Isabel

Publisher: IGI Global

Published: 2015-07-01

Total Pages: 371

ISBN-13: 1466684542

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Accounting has often been described as the language of business. As the increasing competition of overseas markets begins to affect even the smallest local companies, many more business professionals must become fluent in accounting principles and practice. Standardization of Financial Reporting and Accounting in Latin American Countries highlights the recent move to International Financial Reporting Standards (IFRS) and addresses some of the concerns raised due to cultural differences and the level of enforcement of these standards in separate countries. Describing the evolution of both financial and managerial accounting due to the adoption of IFRS, this book is an essential reference source for both students and seasoned professionals in the fields of accounting, finance, and related management fields, especially those with an international emphasis.