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International Accounting in the 21st Century
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Editors: Aleksei Solovyov and Ilia Kuznetsov
Book Description:
Despite the recent trend towards accounting homogenization across countries, there are still substantial differences worldwide in accounting standards. These differences constitute barriers to the efficient allocation of investment, since they act, for all purposes, an informational transaction costs of informational asymmetries. As a consequence, the very process of international financial integration is affected and slowed down. In particular, cross-country differences in accounting regulations affect the behavior and therefore, the international comparability of accounting-based variables; for example, domestic accounting regulations across the globe differ significantly in the speed of earnings and losses recognition, the intensity of earning smoothing and the accounting and tax treatment of asset revaluation. Thus, two identical companies with exactly the same assets and activities that operated in two countries subject to different accounting standards would present different values of variables such as the book to market ratio, operating earnings, net income, assets, etc. This new important book gathers the latest research from around the world on this topic.


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Table of Contents:
Preface

Research and Review Studies

Chapter 1: Extended Exergy Accounting (EEA) of the Dutch Society (pp. 3-48)
(K.J. Ptasinski, M.J.C. van der Stelt, Department of Chemical Engineering, Eindhoven University of Technology, The Netherlands)

Chapter 2: Accounting Harmonization and Financial Pricing Models: A Review (pp. 49-73)
(Javier Gómez-Biscarri, Germán López-Espinosa, IESE Business School Barcelona, Spain, and others)

Chapter 3: Quality of Accounting Information and Essence of Efficient Investor Protection Mechanisms (pp. 75-92)
(George Iatridis, Accounting & Finance, Department of Economics, University of Thessaly, Greece)

Chapter 4: Adoption of Public Accounting Plans In Portugal: Effect on the Comparability and Utility of Financial Reporting (pp. 93-128)
(Paula Gomes dos Santos, Manuela Sarmento, University Lusíada and ISCAD, and others)

Chapter 5: Management Accounting Reforms - Filling the Transparency Gap in Public Sector? (pp. 129-143)
(Inger Johanne Pettersen, Trondheim Business School & Bodö Graduate School of Business)

Chapter 6: Monetary Policy in the US and the European Union: The Role of Monetary Aggregates (pp. 145-177)
(Bernardina Algieri and Antonio Aquino, Dept. of Economics and Statistics, Univ. of Calabria, Rende, Italy)

Chapter 7: Measurement Problems in Global Financial Reporting: The Need for a Stable Composite Currency (pp. 179-194)
(Nikolai V. Hovanov, James W. Kolari, Mikhail V. Sokolov, St. Petersburg State Univ., Texas A & M Univ.)

Chapter 8: Development of Accounting in the History of Modern Turkey (from 1923 to 2006) (pp. 195-225)
(S. Burak Arzova and Aylin Poroy Arsoy)

Chapter 9: Accounting, Cyclicality and Financial Stability: The South African Experience (1990-2007) (pp. 227-302)
(T. Bosch, J. Mukuddem-Peterseny and M.A. Petersen, Department of Mathematics and Applied Mathematics, North-West University, South Africa, and others)

Short Communication

The Artistry Of International Accounting Case Pedagogy (pp. 305-308)
(Ehsan H. Feroz, Accounting, Milgard School of Business, University of Washington, Tacoma, WA)

Index (pp. 309-325)

   Series:
      Business Economics in a Rapidly-Changing World
   Binding: Hardcover
   Pub. Date: 2011
   Pages: pp. 325
   ISBN: 978-1-60876-018-3
   Status: AV
  
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
AV Available
  
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International Accounting in the 21st Century