Ahmed Riahi-Belkaoui

International Accounting and Economic Development

The Interaction of Accounting, Economic, and Social Indicators

• Gebundenes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Praeger
• Seitenzahl: 330
• Erscheinungstermin: 30. März 2002
• Englisch
• Abmessung: 235mm x 157mm x 24mm
• Gewicht: 690g
• ISBN-13: 9781567205046
• ISBN-10: 1567205046
• Artikelnr.: 21643149

Autorenporträt

AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago and is a recognized authority on accounting. He has served as a consultant to corporations, institutions, and governments throughout the world. Among his recent books are Human Information Processing in Accounting (Quorum, 1989), Industrial Bonds and the Rating Process, International Accounting, Socio-Economic Accounting, Public Policy and the Problems and Practices of Accounting, and The Learning Curve (all published by Quorum Books). He is the author of more than 70 articles and reviews.

Inhaltsangabe

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