Forim@ge Books > Political Economy > Accounting in Emerging Economies by Dr. Mathew Tsamenyi, Dr. Shahzad Uddin

Accounting in Emerging Economies by Dr. Mathew Tsamenyi, Dr. Shahzad Uddin

By Dr. Mathew Tsamenyi, Dr. Shahzad Uddin

Accounting learn in rising economies has grown over the past 20 years. this can be partially end result of the expanding realisation that accounting has a relevant function to play within the improvement of those economies. Accounting can give a contribution to firm improvement, governance advancements and advertise international direct funding. furthermore, the expanding integration of the area financial system has resulted in an important curiosity in realizing accounting platforms in rising economies. The articles within the quantity give a contribution immensely to our figuring out of ways accounting services in rising economies. The papers have tested a variety of concerns together with the adoption of overseas monetary Reporting criteria (IFRS), web monetary reporting, the affects of possession focus and board features on company functionality, governance practices of corporations, company social accountability and environmental accounting, comparable social gathering transactions, budgetary practices, activity-based costing, and ladies and the accounting career. The papers have supplied vast ranging empirical and theoretical concerns that would have coverage implications and in addition generate destiny educational debates. total, the amount advances debate at the position of accounting in numerous varieties of enterprises in rising economies. We think the viewers will locate the papers fascinating and insightful by way of theoretical improvement, practices, coverage implications and destiny study instructions.

Show description

Read Online or Download Accounting in Emerging Economies PDF

Similar political economy books

Crisis in the Global Economy: Financial Markets, Social Struggles, and New Political Scenarios (Semiotext(e) Active Agents)

Go out techniques from the present monetary situation which can lead us towards a brand new horizon of creating the typical.

Bosnia: Faking Democracy After Dayton

Clean examine Kurdistan Iraq this day, together with the position of imperative govt and overseas forces, and the region's political and fiscal destiny.

Understanding EU Decision-Making

This booklet provides in a concise and available method why the ecu institutional approach exists in its current shape, how the european suits into the area as a process of governance, and who's concerned about ecu coverage procedures. It outlines the ancient context which has formed the european process, supplies a precis of the system's simple ideas and buildings, and describes its actors, techniques and tools.

Adam Smith’s Equality and the Pursuit of Happiness

This publication examines Adam Smith’s major ideas in Wealth of countries because the foundation for powerful policymaking. Adam Smith desired to elevate happiness via this formulation for a very good lifestyles: equality, liberty, and justice. unfastened marketplace interpretations of Smith, the publication argues, grossly misrepresent his proposal, emphasizing purely liberty and never additionally equality and justice.

Extra info for Accounting in Emerging Economies

Sample text

Introduced into the analysis by including companies, which were unable to disclose some of the items in the survey. Thus, financial companies were excluded to ensure data homogeneity and because different measurement and disclosure rules apply to such companies. There were 185 non-financial listed companies on the DSE, 4,890 on the BSE and 621 on the KSE at the end of 1999. A list of company names with mailing addresses for 150 companies listed on the DSE, 500 on the BSE and 300 on the KSE was prepared from the websites of the companies and the stock exchange list.

It would be interesting to duplicate this study in other EM countries which have many similarities to the Egyptian environment. Originality/value – This investigation concerned a country with an EM – Egypt. Few articles have provided insight into the IFR practices of listed companies in Egypt as one of the EM. Unlike previous studies conducted in Egypt, the current study provides evidence regarding two company characteristics, for the first time in Egypt, namely ‘ownership structure’ and ‘legal form’ as explanatory variables of the extent of IFR by listed companies in EGX.

1. INTRODUCTION AND STATEMENT OF THE PROBLEM Companies around the world, in advanced and emerging capital markets, are extensively using the Internet for business and financial disclosures. Internet financial reporting (IFR1) has many benefits such as low cost, wider reach, frequency and speed. However, it varies across companies and across countries. g. Jensen & Meckling, 1976; Morris, 1987; Cooke, 1989). The theories include agency theory, signalling theory, capital market theory and cost–benefit analysis.

Download PDF sample

Rated 4.56 of 5 – based on 20 votes