The economics of accounting standard setting

Quality of corporate financial reporting potentially rises if standard accounting rules/principles are of high quality and compliance to them is strongly enforced. But the book reveals immediate problem of political intervention facing market economies, their investors and creditors. This study shou...

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Detalles Bibliográficos
Autor principal: Bromwich, Michael
Formato: Libro
Lenguaje:Undetermined
Publicado: Englewood Cliffs Prentice-Hall 1985
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Sumario:Quality of corporate financial reporting potentially rises if standard accounting rules/principles are of high quality and compliance to them is strongly enforced. But the book reveals immediate problem of political intervention facing market economies, their investors and creditors. This study should help standard setters, securities regulators, serious researchers on accounting and students at large to understand how interveners make such interpretations.