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

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书目名称Regulating Capitalism?
副标题The Evolution of Tra
编辑Jochen Zimmermann,Jörg R. Werner
视频video
丛书名称Transformations of the State
图书封面Titlebook: Regulating Capitalism?; The Evolution of Tra Jochen Zimmermann,Jörg 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
关键词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
The information of publication is updating

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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.
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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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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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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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