عنوان

Institutions and accounting practices after the financial crisis :

131546862X

1315468638

1315468646

1315468654

9781315468624

9781315468631

9781315468648

9781315468655

1138204803

9781138204805

Institutions and accounting practices after the financial crisis :

[Book]

international perspective /

edited by Victoria Krivogorsky.

New York, NY :

Routledge,

2019.

©2019

1 online resource

Routledge studies in accounting

Includes bibliographical references and index.

The causes of the 2008 financial crisis : the prospects of IFRS adoption in the US / Victoria Krivogorsky -- Corporate characteristics motivating convergence : international sample / Victoria Krivogorsky -- Change in business objective : shareholder value vs. stakeholder value primacy concepts / Victoria Krivogorsky -- The impact of crisis on the determinants of leverage : European evidence / Victoria Krivogorsky -- Consolidation of investees under IFRS / Paul Munter -- The impact of IFRS 9 on banks across the eu and implementation challenges / Samuel Da-Rocha-Lopes -- Analysis of changing regulatory conditions, new accounting policies and the global financial crisis : the case of Swedish banks / Henrik Andersson and Niclas Hellman -- The financial crisis impact on institutions and accounting practices in Spain / José A. Gonzalo-Angulo and Jose Luis Ucieda -- The impact of the economic crisis on the financial system and accounting in Brazil / Marcelo Botelho C. Moraes.

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Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World's largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors. Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.

Ingram Content Group

9781315468631

Institutions and accounting practices after the financial crisis.

9781138204805

Accounting-- Standards.

Corporations-- Accounting.

Financial statements-- Standards.

Accounting-- Standards.

BUSINESS & ECONOMICS-- Accounting-- Financial.

BUSINESS & ECONOMICS-- Accounting-- General.

BUSINESS & ECONOMICS-- International-- Accounting.

Corporations-- Accounting.

Financial statements-- Standards.

BUS-- 001000

BUS-- 001010

BUS-- 001030

KJC

Krivogorsky, Victoria

20200822172117.0

pn

[Book]

Y