Accounting and Regulation

Edited by Roberto Pietra, Stuart McLeay and Joshua Ronen

in Springer Books from Springer

Date: 2014
Edition: 2014
ISBN: 978-1-4614-8097-6
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Chapters in this book:

Ch Chapter 1 Introduction

Roberto Pietra, Stuart McLeay and Joshua Ronen

Ch Chapter 10 Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View

Geoffrey Whittington

Ch Chapter 11 A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns

Michael Bromwich

Ch Chapter 12 IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange

Daniela Argento and Roberto Pietra

Ch Chapter 13 Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective

Walter Aerts and Ann Tarca

Ch Chapter 14 The Consequences to Managers for Financial Misrepresentation

Jonathan Karpoff, D. Scott Lee and Gerald S. Martin

Ch Chapter 15 National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process

Begoña Giner and Miguel Arce

Ch Chapter 16 Commentary. Current State and Future Challenges of the IFRS: Some Thoughts

Begoña Giner

Ch Chapter 2 Corporate Collapse: Regulatory, Accounting and Ethical Failure

Frank Clarke and Graeme Dean

Ch Chapter 3 Post-Enron Reform: Financial Statement Insurance, and GAAP Re-Visited

Joshua Ronen

Ch Chapter 4 Accounting Standard Setting in Two Political Contexts

Roland Königsgruber

Ch Chapter 5 Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis

Ann Jorissen, Nadine Lybaert, Raf Orens and Leo Tas

Ch Chapter 6 A Crisis of Identity? Juxtaposing Auditor Liability and the Value of Audit

Christopher Humphrey and Anna Samsonova

Ch Chapter 7 The Corporate Governance Effects of Audit Committee

Stuart Turley and Mahbub Zaman

Ch Chapter 8 The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation

Judy Day and Peter Taylor

Ch Chapter 9 Regulation, Bonding and the Quality of Financial Statements

Christina Dargenidou, Aziz Jaafar and Stuart McLeay

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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprbok:978-1-4614-8097-6

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DOI: 10.1007/978-1-4614-8097-6

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