The Economics and Politics of Accounting

The Economics and Politics of Accounting

Author: Christian Leuz

Publisher: Oxford University Press, USA

Published: 2005

Total Pages: 448

ISBN-13: 9780199286782

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For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.


Information Choice in Macroeconomics and Finance

Information Choice in Macroeconomics and Finance

Author: Laura L. Veldkamp

Publisher: Princeton University Press

Published: 2011-08-22

Total Pages: 181

ISBN-13: 140084049X

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An authoritative graduate textbook on information choice, an exciting frontier of research in economics and finance Most theories in economics and finance predict what people will do, given what they know about the world around them. But what do people know about their environments? The study of information choice seeks to answer this question, explaining why economic players know what they know—and how the information they have affects collective outcomes. Instead of assuming what people do or don't know, information choice asks what people would choose to know. Then it predicts what, given that information, they would choose to do. In this textbook, Laura Veldkamp introduces graduate students in economics and finance to this important new research. The book illustrates how information choice is used to answer questions in monetary economics, portfolio choice theory, business cycle theory, international finance, asset pricing, and other areas. It shows how to build and test applied theory models with information frictions. And it covers recent work on topics such as rational inattention, information markets, and strategic games with heterogeneous information. Illustrates how information choice is used to answer questions in monetary economics, portfolio choice theory, business cycle theory, international finance, asset pricing, and other areas Teaches how to build and test applied theory models with information frictions Covers recent research on topics such as rational inattention, information markets, and strategic games with heterogeneous information


The Economics and Politics of Accounting

The Economics and Politics of Accounting

Author: Christian Leuz

Publisher: OUP Oxford

Published: 2005-09-15

Total Pages: 434

ISBN-13: 0191536830

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Accounting and the role of accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: · What is the role of accounting in security valuation, decision making and contracting? · What can we learn from economics-based research in accounting? · What is the role of auditing and how can accounting standards be enforced? · What are the cost and benefits of accounting and disclosure regulation? · What is the role of accounting in society? · How does lobbying affect the political process of standard setting? · What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.


Investing in Private Equity Partnerships

Investing in Private Equity Partnerships

Author: Kay Müller

Publisher: Springer Science & Business Media

Published: 2008-06-17

Total Pages: 334

ISBN-13: 3834997455

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Kay Müller provides insight into the monitoring activities of private equity fund investors and explores their information requirements. He analyzes the reporting of private equity fund managers, reveals information gaps and provides guidance on how to improve investor relations.


Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector

Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector

Author: Panwar, Upendra Singh

Publisher: IGI Global

Published: 2016-04-11

Total Pages: 529

ISBN-13: 1522501444

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Economic growth is directly impacted by a multitude of different industries; in recent years, the service industry has emerged as a significant contributor to the global economy. As such, the effective management of this sector has become a widely studied topic. The Handbook of Research on Promotional Strategies and Consumer Influence in the Service Sector is an authoritative reference source for the latest research on emerging methods for innovative service design and delivery, examining how growing customer expectations and global competition has influenced this industry. Featuring quality factors, marketing tools, and the effects of consumer behavior, this publication is ideally suited for researchers, professionals, and academicians actively involved in the service industry.


Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

Voluntary Annual Report Disclosure by Listed Dutch Companies, 1945-1983

Author: Kees Camfferman

Publisher: Routledge

Published: 2020-09-04

Total Pages: 397

ISBN-13: 1000167658

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This book, first published in 1997, analyses the development of Dutch financial reporting. A process of change in international financial reporting began in the early 1960s, and this book examines the roles of voluntary and legislated improvements on financial information disclosure.


Value Creation in Management Accounting and Strategic Management

Value Creation in Management Accounting and Strategic Management

Author: Satoshi Sugahara

Publisher: John Wiley & Sons

Published: 2017-10-02

Total Pages: 197

ISBN-13: 1848219768

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This book explores two combined approaches (strategy and accounting) from a cross-disciplinary perspective in order to improve knowledge of value creation in various contexts. Existing studies on this topic have generally adopted a purely account-based or strategy-oriented approach to address this issue. However, this book draws upon a number of well-defined theoretical and empirical backgrounds and methodologies. Since the 1980s, many changes have occurred and companies have increasingly focused their strategies on value creation. Consequently, new strategic directions have emerged, especially for managerial accounting. Management accounting and alignment with strategy could thus improve performance. This book encourages further thought and reflection on these issues which should be pursued in the future as firms face new challenges associated with the acceleration of digital transformation.