Titlebook: Regulating Capitalism?; The Evolution of Tra Jochen Zimmermann,J?rg R. Werner Book 2013 Palgrave Macmillan, a division of Macmillan Publish

ensemble

Variations in Function: A Barrier to Harmonisation as their primary objective, this would also suggest that investor information has become the main function of accounting. This is unlikely. Accounting is a versatile tool that is being used to fulfil many more functions. To appreciate the true extent of worldwide accounting harmonisation, one needs

Fillet,Filet

Gentry

Mimetic Isomorphism: Crisis as a Driver of Change and Convergences. By their very nature, crises are unforeseen events which negatively affect the well-being of at least parts of society. They are often perceived as exogenous shocks, even though their emergence is frequently inherent to the political, societal or technical systems at place. They are often direct

吸氣

Normative Isomorphism: The Role of International Networks for Convergence in Accounting Regulation the increasing globalisation and integration of financial markets. The perspective on convergence was extended by Chapter 6, where convergence was related to the mimicry behaviour of accounting regulators in times of crises and scandals. This chapter now looks at the structural foundations of accou

期滿

LATHE

Financial Systems and Corporate Credit Arrangementsbegins with a discussion of the traditional types of financial system in the six sample countries, Canada, France, Germany, Japan, the UK and the US. Evidence for persisting differences between the six countries’ financial systems will be presented by comparing country-specific data; in particular,

毀壞

Confess

The Hybridisation of Accountingf accounting systems. In chapters 5 to 7 we showed how isomorphic pressure explains why accounting regulation for listed group accounts has converged during the last decades. In particular, we looked at three driving forces and assessed how they contribute to the emergence of convergence. We identif

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Overview: By exploring how financial, legal and wider socio-economic systems can accelerate or decelerate the harmonization in financial markets, this book connects issues both of contemporary political science and accounting research.978-1-349-32707-2978-1-137-30928-0