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This is the long-awaited second edition of this highly regarded comparative overview of corporate law. This edition has been comprehensively updated to reflect profound changes in corporate law. It now includes consideration of additional matters such as the highly topical issue of enforcement in corporate law, and explores the continued convergence of corporate law across jurisdictions. The authors start from the premise that corporate (or company) law across jurisdictions addresses the same three basic agency problems: (1) the opportunism of managers vis-à-vis shareholders; (2) the opportunism of controlling shareholders vis-à-vis minority shareholders; and (3) the opportunism of shareho...
Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.
Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
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Die Ausgestaltung der Manager-Controller-Beziehung steht auf Grund ihrer hohen Bedeutung für das Controlling im Mittelpunkt der Untersuchung von Daniel Schreiber.
Dieser Sammelband beschäftigt sich aus Anlass des 65. Geburtstages von Johann Engelhard mit dem komplexen Zusammenspiel von Internationalisierung der Unternehmenstätigkeit, Globalisierung und ethischen Herausforderungen für Unternehmen. Dabei werden die Prozesse der Unternehmensinternationalisierung, ihre Implikationen für betriebliche Funktionsbereiche und die betriebswirtschaftlichen Konsequenzen der europäischen Integration behandelt. Es zeigt sich, dass Internationalisierung und Globalisierung eine neue Dimension verantwortungsvoller Unternehmensführung erfordern. Eine kritische Auseinandersetzung mit einzelnen Facetten des derzeit dominierenden Forschungsstils in der Managementwissenschaft schließt den Band ab.
Up to date coverage and depth of discussion of international accounting from respected authors and international contributors. Respected authorship and contributions from a diverse group of international practitioners and academics Renowned for depth of discussion and comprehensive coverage Updated every two years to incorporate the latest developments in the field Covers the international dimensions of financial accounting and reporting: concepts, context, transition to IFRS and difference in GAAP
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