International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators

International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators

by Ahmed Riahi-Belkaoui
     
 

ISBN-10: 1567205046

ISBN-13: 9781567205046

Pub. Date: 03/30/2002

Publisher: ABC-CLIO, Incorporated

A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and

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Overview

A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources.

Riahi-Belkaoui provides evidence for the determinants and implications of economic development, and the role and the determinants of disclosure adequacy along seven dimensions: human and economic development; political, financial, and economic risk; human and economic development; managerial, academic, and professional influences; welfare of the common man; economic, political, and civil indicators, and the determinants for predicting performance of earnings forecasts. He also examines the role of country return and risk in such matters as disclosure adequacy, the prediction of performance of earnings forecasts, and the levels of financial disclosure by European firms. He then discusses the role and impact of cultural determinism and its affect on the systematic risk of global stock exchanges, compensation practices, professional self-regulation in attounting. and the perception of accounting concepts.

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Product Details

ISBN-13:
9781567205046
Publisher:
ABC-CLIO, Incorporated
Publication date:
03/30/2002
Pages:
330
Product dimensions:
6.00(w) x 9.00(h) x 0.88(d)

Table of Contents

Accounting and Economic Development

Diversity in International Accounting

Accounting Information Adequacy and Macroeconomic Determinants of Economic Growth: Cross-Country Evidence

Basic Needs and Economic Systems: A Sensitivity Analysis

Lending to Developing Countries and the Welfare of Man: An Empirical Investigation

Economic Freedom, Human Development, and Accounting Disclosure Requirements of Global Stock Exchanges: An Empirical Investigation

Political, Financial, and Economic Risks and Accounting Disclosure Requirements of Global Stock Exchanges

Human Development, Economic Development, and Accounting Disclosure Requirements of Global Stock Exchanges

Managerial, Academic, and Professional Influences and Disclosure Adequacy: An Empirical Investigation

Welfare of the Common Man and Accounting Disclosure Adequacy: An Empirical Investigation

Levels of Financial Disclosure, by European Firms and Relation to Country Return and Risk

Determinants of Prediction Performance of Earnings Forecasts Internationally: The Effects of Disclosure, Economic Risk, Alignment of Financial and Tax Accounting

Economic, Political, and Civil Indicators and Disclosure Adequacy

Disclosure Adequacy and Country Risk

The Effects of Country Return and Risk Differences on Predication Performance of Earning Forecasts

Cultural Studies and Accounting Research

Cultural Determinism and Systematic Risk of Global Stock Exchanges

Cultural Determinism and Compensation Practices

Cultural Determinism and Professional Self-Regulation of Accounting Concepts

Economic Freedom and Macro-Economic Determinants of Economic Growth: Cross-Country Evidence

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