| Description |
1 online resource |
| Series |
Business economics in a rapidly-changing world series |
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Business economics in a rapidly-changing world series.
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| Contents |
INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY; INTERNATIONAL ACCOUNTING IN THE 21ST CENTURY; CONTENTS ; PREFACE ; RESEARCH AND REVIEW STUDIES; EXTENDED EXERGY ACCOUNTING (EEA) OF THE DUTCH SOCIETY ; Abstract; 1. Introduction ; 2. Sustainability Metrics ; 2.1. Energy ; 2.2. Exergy ; 2.2.1. Forms of Exergy ; 2.2.2. Balances ; 2.2.3. Functions of Exergy ; 2.3. Life Cycle Analysis ; 2.4. Cumulative Exergy Consumption; 2.5. Extended Exergy Accounting ; 2.5.1. History ; 2.5.2. Thermodynamics and Economics ; 2.5.3. Production Factors ; Feedstock; Capital ; Labor ; Environment |
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3. System Structure of the Dutch Society 3.1. Sectors in Extended Energy Accounting ; 3.1.1. Extraction ; 3.1.2. Conversion ; 3.1.3. Agriculture ; 3.1.4. Industry ; 3.1.5. Transportation ; 3.1.6. Tertiary ; 3.1.7. Households ; 4. Results ; 4.1. Data Collection; 4.1.1. Extraction Sector ; 4.1.2. Conversion Sector; 4.1.3. Agriculture Sector ; 4.1.4. Industry ; 4.1.5. Transportation ; 4.1.6. Tertiary ; 4.1.7. Households ; 4.2. Conversion Factors; 4.2.1. Capital and Labor Data ; 4.3. Overview Tables for Several Sectors in the Netherlands; 4.3.1. Extraction Sector ; 4.3.2. Conversion Sector |
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4.3.3. Agriculture 4.3.4. Industry ; 4.3.5. Transportation; 4.3.6. Tertiary ; 4.3.7. Households ; 5. Comparison among Various Countries ; 5.1. Introduction ; 5.2. Conversion Factors; 5.3. Sectors ; 5.3.1. Extraction ; 5.3.2. Conversion ; 5.3.3. Agriculture ; 5.3.4. Industry ; 5.3.5. Transportation ; 5.3.6. Tertiary ; 5.3.7. Households ; 6. Conclusion ; References; ACCOUNTING HARMONIZATION AND FINANCIAL PRICING MODELS: A REVIEW; Abstract; 1. Introduction ; 2. Effects of Cross-Country Differences in Accounting Standards |
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2.1. Cross-Country Accounting Standards and the Behavior of Accounting Measures 2.2. Cross-Country Accounting Standards and Financial Integration ; 2.3. Cross-Country Accounting Standards and International Pricing; 3. Integration of Accounting Standards and the Performance of International Asset Pricing Models: A Review of the Evidence ; 3.1. Some Models that Use Accounting Information ; 3.1.1. Factor-Pricing Models ; The Fama-French Three Factor Model ; The Accrual-Augmented Four-Factor Model ; 3.1.2. Ohlson's Accounting Valuation Model |
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3.2. Settings Where the Accounting Homogeneity Is Controlled for3.2.1. Global Accounting Systems ; 3.2.2. The IASB Firms ; 3.2.3. ADR-Issuing Firms ; 3.2.4. Ohlson's Model ; 4. Discussion ; 5. Conclusion ; Appendix: Computation of F-F and Accrual Factors ; References ; QUALITY OF ACCOUNTING INFORMATIONAND ESSENCE OF EFFICIENT INVESTORPROTECTION MECHANISMS; 1. Introduction; 2. Judgement and Subjectivity; 2.1. Contractual Arrangements; 2.1.1. Management Remuneration; 2.1.2. Debt Contracts; 2.2. Asset Pricing; 2.3. Political Costs; 2.4. Voluntary Accounting Disclosures |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
Accounting -- Standards -- International cooperation
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting -- Standards -- International cooperation
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| Form |
Electronic book
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| Author |
Solovyov, Aleksei
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Kuznetsov, Ilia
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| LC no. |
2020678326 |
| ISBN |
9781611225082 |
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1611225086 |
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