The Economics and Politics of Accounting : (Record no. 66273)
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| fixed length control field | 04819nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC3052609 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729124425.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2004 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780191536830 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780199286782 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3052609 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3052609 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10233606 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL134599 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)560590524 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5635 -- .E225 2004eb |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.01 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Leuz, Christian. |
| 245 14 - TITLE STATEMENT | |
| Title | The Economics and Politics of Accounting : |
| Remainder of title | International Perspectives on Research Trends, Policy, and Practice. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2004. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2004. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (435 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Contents -- List of Figures -- List of Tables -- List of Contributors -- Introduction and Overview -- Part I. On the Economics and Roles of Accounting -- 1 Roles of Financial Accounting: Equity Valuation -- 1.1 Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting -- 1.2 Aspects of the Future in Accounting: The Use of Market Prices and "Fair Values" in Financial Reports -- 1.3 The Limitations of Financial Reporting -- 2 Roles of Financial Accounting: Performance Measurement and Corporate Governance -- 2.1 Value-Based Management and Performance Measures: Cash Flow versus Accrual Accounting -- 2.2 Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a "Stakeholder" toward a "Shareholder Value" Model -- Part II. On the Regulation and Enforcement of Accounting -- 3 Disclosure Regulation -- 3.1 Policy Implications from the Theory-Based Literature on Disclosure -- 3.2 Proprietary versus Nonproprietary Disclosures: Evidence from Germany -- 4 Enforcement of Accounting Standards -- 4.1 New Accounting for Goodwill: Application of American Criteria from a German Perspective -- 4.2 Compliance with German and International Accounting Standards in Germany: Evidence from Cash Flow Statements -- 4.3 Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services -- Part III. On the Politics and Standard-Setting of Accounting -- 5 The Role of Accounting in Society and Constituent Lobbying -- 5.1 The Politics of Accounting: A Framework -- 5.2 Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany -- 5.3 Drafting Accounting Law: An Analysis of Institutionalized Interest Representation -- 6 Standard-Setting Processes and International Accounting Standards. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 6.1 From Accounting Directives to International Accounting Standards -- 6.2 Academics in the Accounting Policy Process: England and Germany Compared -- Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting and the role of accountants have permeated modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions about the role of accounting in society. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting -- Political aspects. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting -- Standards. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pfaff, Dieter. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hopwood, Anthony. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Leuz, Christian |
| Title | The Economics and Politics of Accounting |
| Place, publisher, and date of publication | Oxford : Oxford University Press, Incorporated,c2004 |
| International Standard Book Number | 9780199286782 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3052609">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3052609</a> |
| Public note | Click to View |
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