Titlebook: Global Governance in Accounting; Rebalancing Public P Jochen Zimmermann,Jörg R. Werner,Philipp B. Volmer Book 2008 Jochen Zimmerman, Jörg R

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https://doi.org/10.1007/978-3-658-06604-8in Part II. These three national configurations have been selected for different reasons. All three systems traditionally display diverging goals, functions and institutional set-ups in financial reporting, which are contrasted throughout the following chapters. The US regulation focuses exclusively

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Fazit, Thesen und Forschungsdesiderate, that had to be transposed into national laws. As the early European directives contained much scope for choice, the powers of national legislators were not overly curtailed. Consequently, effective harmonization was not achieved by these directives, and the project of the single financial European

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https://doi.org/10.1007/978-3-658-17084-4onomic growth (Healy and Palepu 2001). Capital markets function well only if they can trade on information. This information can reach the market as insider information or as disclosure. The use of insider information, knowledge particular to a subset of owners and managers, puts some buyers and sel

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https://doi.org/10.1007/978-3-658-42158-8atic and institutionalized reviews of previously audited financial information, performed by one or more bodies. These enforcement mechanisms are an additional safeguard in financial reporting. While audits and lawsuits relate to individual financial reports, policing arrangements are addressed to t

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https://doi.org/10.1007/978-3-658-25025-6larly on the arguments and developments connected to economic globalization as the overarching driver of change. Although in reality globalization can be assumed to come to life through a mutual constitution of both markets and governments, there are clearly certain evolutionary traits independent o

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Eine gute Erstbehandlung zahlt sich aus the structure of the book, we have concentrated on financial reporting with a perspective to capital markets, and we have designed the enquiry with the idea that accounting data is not only used but utilized on stock markets. This ‘decision usefulness’ perspective is most single-mindedly applied wh