International accounting harmonizati...
Beke, Jeno, (1956-)

 

  • International accounting harmonization :adopting universal information methods for a global financial system /
  • 紀錄類型: 書目-語言資料,印刷品 : Monograph/item
    杜威分類號: 657.02/18
    書名/作者: International accounting harmonization : : adopting universal information methods for a global financial system // Jeno Beke.
    作者: Beke, Jeno,
    面頁冊數: 1 online resource.
    標題: Accounting - Standards.
    標題: Financial statements - Standards.
    標題: International business enterprises - Accounting.
    標題: BUSINESS & ECONOMICS / Accounting / Financial
    ISBN: 1137374349 (electronic bk.)
    ISBN: 9781137374349 (electronic bk.)
    書目註: Includes bibliographical references.
    內容註: 1. Introduction -- 2. Previous Related Literature Review -- 3. Classification of Accounting Systems -- 4. International Accounting Standards -- 5. International Financial Reporting Standards -- 6. Accounting Standardization -- 7. The Influencing Factors of Accounting Harmonization -- 8. Research Design -- 9. Methodology -- 10. Hypothesis -- 11. Empirical Results.
    摘要、提要註: Today's competitive economic environment requires companies to create integrated, forward-thinking business strategies. Accounting plays a large part in the creation of these strategies by establishing step-by-step guidelines for achieving strategic objectives. In short, international accounting standards and local accounting standards play a major role in the success rate of a company's overall accounting scheme. "International Accounting Harmonization" analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
    電子資源: http://www.palgraveconnect.com/doifinder/10.1057/9781137374349
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