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International Accounting and Economic Development The Interaction of Accounting, Economic, and Social Indicators
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Ahmed Riahi-Belkaoui
Book Code: Q504
ISBN: 1-56720-504-6
ISBN-13: 978-1-56720-504-6
328 pages, Figures, Tables
Quorum Books
Publication: 3/30/2002
List Price: $107.95 (UK Sterling Price: £59.95)
Availability: In Stock
Media Type: Hardcover
Trim Size: 6 1/8 x 9 1/4
Subjects: Reviews:
  • Prolific writer Riahi-Belkaoui makes an important contribution to contemporary accounting research in this examination of the interrelationship of accounting data and economic development....This volume is an important reference for its primary audience--accounting and economics theorists and researchers. Graduate, research, and professional collections.
    —Choice     November 2002
  • ...of interest to accountants, business executives, and accounting researchers and students.
    —Reference & Research Book News     August 2002
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
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