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A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance

A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance( )
Author: Ebbers, Gabi
Series title:Betriebswirtschaftliche Studien Ser.
ISBN:978-3-631-38245-5
Publication Date:Feb 2002
Publisher:Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Book Format:Paperback
List Price:USD $86.95
Book Description:

This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of...
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Book Details
Pages:263
Physical Dimensions (W X L X H):5.772 x 8.19 Inches
Book Weight:0.836 Pounds



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