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Item Details
Title: CONTEMPORARY ISSUES IN ACCOUNTING REGULATION
By: Stuart McLeay (Editor), Angelo Riccaboni (Editor)
Format: Hardback

List price: £149.00


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ISBN 10: 0792384407
ISBN 13: 9780792384403
Publisher: SPRINGER
Edition: 2001 ed.
Pages: 211
Description: Explores the tension between power of state and forces of market, and other aspects of political dimension to accounting regulation. This book also examines the process of setting accounting standards, highlighting the role of standard setters in assessing public support for an issue in face of opposing positions taken by powerful interest groups.
Synopsis: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Illustrations: XXI, 211 p.
Publication: Netherlands
Imprint: Springer
Returns: Returnable
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