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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| フォーマット: | 図書 |
| 言語: | Undetermined |
| 出版事項: |
Englewood Cliffs
Prentice-Hall
1985
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| Thư viện lưu trữ: | Trung tâm Học liệu Trường Đại học Cần Thơ |
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| 要約: | 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. |
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