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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Đã lưu trong:
Chi tiết về thư mục
Tác giả chính: Bromwich, Michael
Định dạng: Sách
Ngôn ngữ:Undetermined
Được phát hành: Englewood Cliffs Prentice-Hall 1985
Những chủ đề:
Các nhãn: Thêm thẻ
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Cần Thơ
Miêu tả
Tóm tắt: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.