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 Voluntary Accounting Disclosures by US-listed Asian Companies. Does the Strictness of Mandatory Disclosures Matter?
Наименование:

Voluntary Accounting Disclosures by US-listed Asian Companies. Does the Strictness of Mandatory Disclosures Matter?

издательство Книга по Требованию Основы социологии
Cтраниц 104        мягкая обложка       
Аннотация:First, it investigates the Einhorn (2005) theory on US-listed Asian companies regarding voluntary disclosures. Lastly, it examines the voluntary use of International standards by sample companies Results of this study provide perhaps the first empirical evidence on the voluntary disclosures provided by US-listed Asian companies in the US. The evidence shows that companies with stricter mandatory disclosure regime provided significantly fewer voluntary disclosures than the companies with less strict mandatory disclosure regime. This study examines three issues. Another important contribution of this study is the development of a measure for strictness of mandatory disclosure regimes of Asian countries by two alternative methods. Secondly, this study determines the extent to which voluntary disclosures provided by these companies are convergent, and to determine the effect of culture on those disclosures. In addition, this study documents that over 80 percent of the US-listed Asian companies are voluntarily using International standards and thus contributing towards International accounting convergence.
Издательство: Книга по Требованию
Год:2008
Цена:
1980 руб
Нет в наличии
Поиск: Voluntary Accounting Disclosures by US-listed Asian Companies. Does the Strictness of Mandatory Disclosures Matter?
НОВЫЙ ГОД СИМВОЛ 2013 ГОДАУКРАШЕНИЯ
КАРНАВАЛ НА НОВЫЙ ГОД РАСПРОДАЖА
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