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Titlebook: Regulating Capitalism?; The Evolution of Tra Jochen Zimmermann,J?rg R. Werner Book 2013 Palgrave Macmillan, a division of Macmillan Publish

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發(fā)表于 2025-3-21 18:08:38 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書目名稱Regulating Capitalism?
副標(biāo)題The Evolution of Tra
編輯Jochen Zimmermann,J?rg R. Werner
視頻videohttp://file.papertrans.cn/826/825585/825585.mp4
叢書名稱Transformations of the State
圖書封面Titlebook: Regulating Capitalism?; The Evolution of Tra Jochen Zimmermann,J?rg R. Werner Book 2013 Palgrave Macmillan, a division of Macmillan Publish
描述By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.
出版日期Book 2013
關(guān)鍵詞accounting; evolution; financial markets; governance; IFRS; Nation; political science; revolution; transform
版次1
doihttps://doi.org/10.1057/9781137309280
isbn_softcover978-1-349-32707-2
isbn_ebook978-1-137-30928-0
copyrightPalgrave Macmillan, a division of Macmillan Publishers Limited 2013
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沙發(fā)
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Legal Backing of Equity Investmentn business relationships, but legislators use different legal instruments and combine in a different way measures from company law, securities law, corporate governance codes, listing rules, self-regulation by markets and accounting regulation.
地板
發(fā)表于 2025-3-22 08:24:59 | 只看該作者
The Transformation of Accounting Regimes: Six National Case Studiesth a broad brush; the aim of this chapter is to assess in detail whether and to what extent accounting regulation has actually converged over the last decades. For this purpose we compare regulatory developments in six countries.
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發(fā)表于 2025-3-22 11:16:57 | 只看該作者
Normative Isomorphism: The Role of International Networks for Convergence in Accounting Regulationlated to the mimicry behaviour of accounting regulators in times of crises and scandals. This chapter now looks at the structural foundations of accounting convergence, the creation and maintenance of networks in which normative ideas are disseminated.
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發(fā)表于 2025-3-22 13:51:22 | 只看該作者
The Hybridisation of Accountingduring the last decades. In particular, we looked at three driving forces and assessed how they contribute to the emergence of convergence. We identified three types of isomorphism driving convergence: coercive, mimetic and normative.
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Financial Systems and Corporate Credit Arrangements between accounting regimes will be discussed: first, the different demands of equity investors and lenders in general; second, different interests of shortterm and long-term investors; and third, the different affiliation between debt holders and lending entities, respectively.
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