The Politics of Standard Setting: Reflections on the Legitimacy of Accounting Procedures in Europe - Couverture souple

Luthardt, Ulf M.

 
9783631621264: The Politics of Standard Setting: Reflections on the Legitimacy of Accounting Procedures in Europe
Couverture souple
ISBN 10 : 3631621264 ISBN 13 : 9783631621264
Editeur : Peter Lang AG, 2011

Synopsis

The European regulation of financial reporting has substantially changed. Both the contents of accounting standards and the regulatory framework governing the setting of these standards are novel. In particular, the transfer of legislative competencies to a privately organized body, the International Accounting Standards Board, is a major deviation from formerly established national practice. This study explores the way of private-public governance from a political perspective. Building on models of democracy, the book develops a procedural account of legitimate authority and subsequently evaluates the new governance regime.

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À propos de l'auteur

Ulf Michael Thomas Luthardt studied business economics at the University of Bremen and at Saint Petersburg State University. He was a visiting researcher at Oxford University and a Marie-Curie research fellow at Tilburg University. He received his PhD from the University of Bremen in 2011.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
Peter Lang AG
Date d'édition
2011
Langue
anglais
ISBN 10 
3631621264
ISBN 13 
9783631621264
Reliure
Broché
Nombre de pages
204
Coordonnées du fabricant
non disponible
Personne responsable
non disponible