International Accounting and Economic Development

Book flyer
MS Word
International
MS Word

International Accounting and Economic Development The Interaction of Accounting, Economic, and Social Indicators

(Click to Enlarge)

Ahmed Riahi-Belkaoui

ISBN: 1-56720-504-6

ISBN-13: 978-1-56720-504-6

DOI:

328 pages

Praeger Publishers

Publication: 3/30/2002

List Price: $107.95 (UK Sterling Price: £74.95)

Availability: In Stock

Media Type: Hardcover

Trim Size: 6 1/8 x 9 1/4

Subjects:

Description: A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources.

Riahi-Belkaoui provides evidence for the determinants and implications of economic development, and the role and the determinants of disclosure adequacy along seven dimensions: human and economic development; political, financial, and economic risk; human and economic development; managerial, academic, and professional influences; welfare of the common man; economic, political, and civil indicators, and the determinants for predicting performance of earnings forecasts. He also examines the role of country return and risk in such matters as disclosure adequacy, the prediction of performance of earnings forecasts, and the levels of financial disclosure by European firms. He then discusses the role and impact of cultural determinism and its affect on the systematic risk of global stock exchanges, compensation practices, professional self-regulation in attounting. and the perception of accounting concepts.

Table of Contents:

Accounting and Economic Development
Diversity in International Accounting
Accounting Information Adequacy and Macroeconomic Determinants of Economic Growth: Cross-Country Evidence
Basic Needs and Economic Systems: A Sensitivity Analysis
Lending to Developing Countries and the Welfare of Man: An Empirical Investigation
Economic Freedom, Human Development, and Accounting Disclosure Requirements of Global Stock Exchanges: An Empirical Investigation
Political, Financial, and Economic Risks and Accounting Disclosure Requirements of Global Stock Exchanges
Human Development, Economic Development, and Accounting Disclosure Requirements of Global Stock Exchanges
Managerial, Academic, and Professional Influences and Disclosure Adequacy: An Empirical Investigation
Welfare of the Common Man and Accounting Disclosure Adequacy: An Empirical Investigation
Levels of Financial Disclosure, by European Firms and Relation to Country Return and Risk
Determinants of Prediction Performance of Earnings Forecasts Internationally: The Effects of Disclosure, Economic Risk, Alignment of Financial and Tax Accounting
Economic, Political, and Civil Indicators and Disclosure Adequacy
Disclosure Adequacy and Country Risk
The Effects of Country Return and Risk Differences on Predication Performance of Earning Forecasts
Cultural Studies and Accounting Research
Cultural Determinism and Systematic Risk of Global Stock Exchanges
Cultural Determinism and Compensation Practices
Cultural Determinism and Professional Self-Regulation of Accounting Concepts
Economic Freedom and Macro-Economic Determinants of Economic Growth: Cross-Country Evidence

About the Author: AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of numerous Quorum books, published or forthcoming, and coauthor of several more, he is an equally prolific contributor to the journals of his field, and has served on various editorial boards that oversee them.


All rights reserved. Copyright © 1999-2009 ABC-CLIO 130 Cremona Dr., Santa Barbara, CA 93117, 805-968-1911