[FREE] International Perspectives on Accounting and Corporate Behavior (Advances in Japanese Business and Economics)
·•●- From Springer ·•●-
| 2014-07-08 | 2014-07-08 | File Name: B00IQ275SE
||||The book provides a wealth of detail on the Japanese model of capitalism and its implications for corporate governance and accounting policy. […] Scholars and practitioners in the IFRS harmonization space will be well served by obtaining a copy of the
Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investm...
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