購物比價找書網找車網
FindBook  
 有 1 項符合

The Financial Reporting Quality of Public Companies: The Cultural Dimension

的圖書
The Financial Reporting Quality of Public Companies: The Cultural Dimension The Financial Reporting Quality of Public Companies: The Cultural Dimension

作者:Mokrzycka-Kogut 
出版社:Routledge
出版日期:2024-05-27
語言:英文   規格:平裝 / 223頁 / 普通級/ 初版
圖書選購
型式價格供應商所屬目錄
 
$ 2199
博客來 博客來
投資理財
圖書介紹 - 資料來源:博客來   評分:
圖書名稱:The Financial Reporting Quality of Public Companies: The Cultural Dimension

內容簡介

The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.

 

作者簡介

Katarzyna Mokrzycka-Kogut is an Assistant Professor in the Department of Financial Accounting, Cracow University of Economics, Cracow, Poland.

 

詳細資料

  • ISBN:9781032247847
  • 規格:平裝 / 223頁 / 普通級 / 初版
  • 出版地:美國
贊助商廣告
 
金石堂 - 今日66折
SIN原罪I:性.掠食者
作者:笭菁
出版社:奇幻基地出版事業部
出版日期:2023-12-28
66折: $ 238 
金石堂 - 今日66折
陽宅生基512套範例(不可退書)
作者:韓雨墨
出版社:大元書局
出版日期:2010-06-29
66折: $ 199 
金石堂 - 今日66折
三浦紫苑終極之愛短篇小說套書(二冊):《你是北極星》、《天國旅行》
作者:三浦紫苑
出版社:漫遊者
出版日期:2022-05-23
66折: $ 449 
金石堂 - 今日66折
氣炸鍋烘焙:餅乾酥脆.蛋糕柔軟,32道成功率100%的超好吃氣炸鍋點心【隨書附贈】<台式點心氣炸食譜>
作者:金子恩
出版社:采實文化事業股份有限公司
出版日期:2019-10-31
66折: $ 251 
 
博客來 - 暢銷排行榜
原子習慣:細微改變帶來巨大成就的實證法則
作者:詹姆斯‧克利爾 (James Clear)
出版社:方智
出版日期:2019-06-01
$ 260 
Taaze 讀冊生活 - 暢銷排行榜
素食者【亞洲首部榮獲國際曼布克獎作品】
作者:韓江
出版社:漫遊者文化
出版日期:2023-05-10
$ 300 
Taaze 讀冊生活 - 暢銷排行榜
英文作文,抄這本就夠了:實用句型+學測例題+豐富範文,輕鬆擺平英文寫作
作者:李宇凡
出版社:捷徑文化
出版日期:2024-03-06
$ 285 
Taaze 讀冊生活 - 暢銷排行榜
神奇柑仔店18:紅子與錢天堂的起點
作者:廣嶋玲子
出版社:親子天下(親子教養童書)
出版日期:2024-10-31
$ 284 
 
金石堂 - 新書排行榜
人妻特區(01)
作者:大見武士
出版社:青文出版社股份有限公司
出版日期:2024-11-04
$ 111 
博客來 - 新書排行榜
神奇柑仔店17:消痛巧克力的危機
出版日期:2024-10-31
$ 284 
 

©2024 FindBook.com.tw -  購物比價  找書網  找車網  服務條款  隱私權政策