Political standards : corporate interest, Ideology, and leadership in the shaping of accounting rules for the market economy /

"Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These change...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Ramanna, Karthik (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chicago ; London : The University of Chicago Press, 2015.
Temas:
Auditing.
Consolidation and merger of corporations.
Social responsibility of business.
Entreprises > Fusion.
Entreprises > Responsabilité sociale.
BUSINESS & ECONOMICS > Accounting > Financial.
Revision > Wirtschaft
Rechnungslegung
Soziale Verantwortung
Marktregelung
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The benchmark: what should GAAP look like?
  • Goodwill hunting: the political economy of accountability for mergers and acquisitions
  • The shrinking big N: rule-making incentives of the tightening oligopoly in auditing
  • Why fair value is the rule: the changing nature of standard setters
  • Local interests in global games: the cases of China and India
  • My own private company council: how a new accounting rule-maker is born
  • Political standards: lobbying in thin political markets
  • Managers and market capitalism.

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