Accounting in Asia - Couverture rigide

Couverture rigide

ISBN 10 : 1780524447 ISBN 13 : 9781780524443

Editeur : Emerald Group Publishing Limited, 2011

Synopsis

"This thematic volume covers issues such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting; Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms; Fair value accounting usefulness and implementation Obstacles; Funding organisations: the conflict between the creative versus scientific approach of allocating funds in New Zealand; and more.

A propos du livre

Présentation de l'éditeur

In the aftermath of the Asian financial crisis of 1997 and the subsequent major corporate scandals since 2000, research on accounting in Asia has focussed primarily on issues of corporate governance. As Asian economies contemplate the convergence of reporting standards by 2011/12, corporate governance reforms are also underway. However, debate is growing as to whether true convergence can be achieved. The papers in this timely volume are interlinked by the central concern of corporate governance and financial reporting quality. The volume advances the debate on implementation issues and theoretical considerations, with studies focusing on a variety of Asian countries including Bangladesh, China, Jordan, Malaysia and Taiwan. Articles include such topics as: fraudulent financial reporting; emerging market economies; audit report timeliness; the association between corporate governance and audit quality; fair value accounting usefulness and implementation obstacles; and the newly-revised code of ethics for professional accountants in China. Mirroring these concerns, readers will find the papers insightful in terms of theoretical development, practices and policy implications.

Détails de l'édition

• Éditeur: Emerald Group Publishing Limited
• Date d'édition: 2011
• Langue: anglais
• ISBN 10: 1780524447
• ISBN 13: 9781780524443
• Reliure: Relié
• Nombre de pages: 319
• Éditeur: Devi S. Susela, Hooper Keith, Uddin Dr. Shahzad, Tsamenyi Professor Mathew
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible