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Titlebook: Accounting and Regulation; New Insights on Gove Roberto Pietra,Stuart McLeay,Joshua Ronen Book 2014 Springer Science+Business Media New Yor

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Les pièges de l’imagerie thoracique their American counterparts because there are more European veto players than American ones. It is argued that in the future these structural forces will become more important as the historic intellectual dominance of the FASB over the IASB recedes.
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Daniel Anthoine,Jean-Claude Humbertsetting, financial reports should also meet the monitoring requirements of current shareholders by reporting transactions and events using measurements that reflect the opportunities available to the reporting entity. The different implications of the two views are illustrated by reference to specific issues in recent accounting standards.
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https://doi.org/10.1007/978-2-287-48492-6 disclosed information. In addition to the more traditional financial information, also social, environmental, and strategic information should be provided. The main results of the content analysis allow to formulate some tentative reflections on companies’ receptivity to the 2007 regulatory change.
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Les pièges de l’imagerie thoraciqueditioned to a great extent by different modes of corporate governance, and of critical importance are the conflicts of interest that may exist between managers and owners, the impact these conflicts can have on the process of preparing financial statements, and the consequences for both internal and external parties, including regulators.
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The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and978-981-15-1314-5
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,IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Com978-1-4615-5453-0
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