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The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.
Transitions of energy regimes are phenomena that have profoundly affected economies and civilisations over the last 600 years. The shifts from wood to coal, from coal to oil and the potential change to another resource that might be pending now have influenced the ways in which we work, produce, and live. Though they are fundamentally influenced and steered by economic forces these changes have seen little analysis from the viewpoint of economic theory. This book seeks to contribute to filling this gap. To this avail, it firstly provides insight into the historical and present transitions that have taken place. It then gives an overview of the existing economic approaches to energy regime tr...
At the same time, Page and Simmons show how even more could be - and should be - accomplished."--BOOK JACKET.
The Contemporary Global Economy provides a lively overview of recent turbulence in the world economy, focusing on the dynamics of globalization since the 1980s. It explains the main drivers of economic change and how we are able to discern their effects in the world today. A lucid and balanced survey, based on extensive research in data and documents, accessible to the non-specialist Written by a renowned specialist in international economic relations with academic and government credentials Offers clear and engaging explanations of the main motors of economic change and how we are able to discern their effects in the world today The author assumes little knowledge of economic theory or financial markets Identifies the challenges for sustainable recovery and economic growth in the years ahead
China's economic reforms have brought the country both major international clout and widespread domestic prosperity. At the same time, the reforms have led to significant social upheaval, particularly manifest in labour relations. Each year, several thousand disputes break out over working conditions, many of them violent, and the Chinese state has responded with both legal and political strategies. This book investigates how Chinese governments have used law, and other forms of regulation, to govern working conditions and combat labour disputes. Starting from the early years of the Republican period, the book traces the evolution of the law of work in modern China right up to the reforms of the present day. It considers the structure of Chinese work law, drawing on both Chinese and Western scholarship to provide new insights into its unique features and assess where the law is innovative and where it is stagnant and unresponsive. The authors explore the various legal and extra-legal techniques successive Chinese governments have adopted to enforce work law and the responses of firms, workers and organizations to these practices.
Dieser Aufgaben- und Lösungsband ist als ergänzende und vertiefende Lernhilfe zum Lehrbuch »Jahresabschluss und Jahresabschlussanalyse« konzipiert. Er enthält zu allen Teilen des Lehrbuchs Aufgaben mit ausführlichen Lösungen, dabei gehen an einigen Stellen die Lösungen über die Ausführungen des Lehrbuchtextes hinaus, sodass die Lösungen zu den Aufgaben ohne Rückgriff auf weitere Literatur verständlich werden. Damit liegt ein in sich geschlossenes Übungsbuch vor, das die Bereiche der Jahresabschlusserstellung, der Jahresabschlussanalyse und der Bilanztheorie abdeckt. Die 19. Auflage wurde parallel zur Neuauflage des Lehrbuchs überarbeitet und an die aktuellen Neuerungen angepasst. Dazu gehören z.B. Themen, die sich aus den Regelungen der Corporate Sustainability Reporting Directive (CSRD) sowie den Neuerungen im Bereich der berichterstattungsbezogenen Corporate Governance ergeben.
Trotz einer sehr hohen Anzahl potenzieller Anbieter von Prüfungsleistungen dominieren die vier größten internationalen Wirtschaftsprüfungsgesellschaften, die Big Four, den deutschen Prüfungsmarkt. Dies gilt insb. für den Bereich der Pflichtprüfungen bei börsennotierten Unternehmen, in dem kumulierte Marktanteile von über 90% die Regel sind. Diese Situation ließ in den vergangenen Jahren auf nationaler wie auch europäischer Ebene die Befürchtung aufkommen, dass hohe Konzentrationsstände bei abnehmender Prüfungsqualität und gleichzeitig sinkendem Wettbewerb zu steigenden Preisen für Leistungen der Abschlussprüfer führen könnten. Die Zielsetzung der Arbeit ist die Evaluierung...