A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance

Gabriele K. Ebbers

ISBN 10: 3631382456 / ISBN 13: 9783631382455

Edité par Peter Lang, Peter Lang Feb 2002, 2002

A propos de cet article

This item is printed on demand - Print on Demand Titel. Neuware -This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.Lang, Peter GmbH, Gontardstraße 11, 10178 Berlin 288 pp. Englisch.

N° de réf. du vendeur 9783631382455

Détails bibliographiques

• Titre: A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance
• Éditeur: Peter Lang, Peter Lang Feb 2002
• Date de parution: 2002
• Langue: anglais
• ISBN à 10 chiffres: 3631382456
• ISBN à 13 chiffres: 9783631382455
• Reliure: Taschenbuch
• État de l'article: Neu

A propos de ce titre

Synopsis

This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.

À propos de l?auteur

The Author : Gabi Ebbers obtained her first degree (in BWL) from the Universität Münster, Germany and subsequently gained masters degrees from the University of Wales, Bangor (M.A. in Banking and Finance) and the Université Paris-Dauphine (Magistère Banque-Finance-Assurance). In 1998 she obtained her Ph.D. in international accounting at the University of Wales, Bangor. Gabi Ebbers is employed as Project Manager of the German Accounting Standards Committee, Berlin.