The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according ...
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The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.
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Add this copy of The Financial Reporting Quality of Public Companies: to cart. $51.65, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2024 by Routledge.
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New. Trade paperback (US). Glued binding. 223 p. Contains: Unspecified, Illustrations, black & white, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
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New. Trade paperback (US). Glued binding. 223 p. Contains: Unspecified, Illustrations, black & white, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting.
Add this copy of The Financial Reporting Quality of Public Companies: to cart. $65.93, like new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2024 by Routledge.
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Fine. Trade paperback (US). Glued binding. 223 p. Contains: Unspecified, Illustrations, black & white, Line drawings, black & white, Tables, black & white. Routledge Studies in Accounting. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
