Introduction

Roberto Pietra (), Stuart McLeay and Joshua Ronen ()
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Roberto Pietra: University of Siena
Joshua Ronen: New York University

Chapter Chapter 1 in Accounting and Regulation, 2014, pp 1-8 from Springer

Abstract: Abstract Accounting research offers two complementary approaches to the understanding of regulation. Under the first of these, regulation is seen as affecting management behavior, not only at the operational level of the firm, but also at the strategic level. Managerial behavior, in this context, is also conditioned to a great extent by different modes of corporate governance, and of critical importance are the conflicts of interest that may exist between managers and owners, the impact these conflicts can have on the process of preparing financial statements, and the consequences for both internal and external parties, including regulators.

Keywords: European Institute For Advanced Studies In Management (EIASM); Accounting Rules; Fair Value Model; Riccabona; IASB Framework (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4614-8097-6_1

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DOI: 10.1007/978-1-4614-8097-6_1

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