UID:
almahu_9949641618702882
Format:
1 online resource (304 pages).
Edition:
First edition.
ISBN:
9781803920597 (e-book)
Series Statement:
Research handbooks on accounting
Content:
"Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate. This Research Handbook covers a broad selection of topics ranging from globalization to sustainable accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores significant current issues within the field of financial accounting, painting a fully up-to-date picture of the most recent accountancy trends. It details the intricacies of company and stakeholder interactions, and presents a growing need for changing accounting standards as businesses expand internationally. Academics of such disciplines as finance, accountancy, economics and business administration will find this book to be of huge benefit. Due to its professional applicability, this Research Handbook will additionally be ideal for those working in the fields of accountancy, auditing and financial analysis"--
Note:
Contents: Introduction to the research handbook on financial accounting / Luz Parrondo and Oriol Amat -- Part I: Globalization and accounting convergence -- 1. The benefits and detriments of global accounting convergence / Madeline Trimble and Xiaoxiao Song -- Part II: Earnings management, accrual manipulation, fraud, and social responsibility -- 2. Corporate social responsibility reporting and accounting / Seraina C. Anagnostopoulou -- 3. The impact of earnings management and the economic cycle on stress test results / Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano -- 4. Non-gaap financial reporting: An ethical analysis / Steven M. Mintz, William F. Miller and Tara J. Shawver -- 5. Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables / Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat -- Part III: Sustainable accounting -- 6. Financial accounting and the natural environment: The case of climate change / Elena Carrión, Carlos Larrinaga and Antonio Mateo -- 7. Sustainability reporting regulation: Current situation and future developments / Soledad Moya -- 8. Efrag roadmap for new developments in ers reporting / Luz Parrondo -- 9. Materiality in sustainability and integrated reporting contexts: An application of logics / Dannielle Cerbone and Warren Maroun -- Part IV: Fair value and intangibles in accounting -- 10. Outlining commitment and resistance to dominant accounting paradigms / Wayne van Zijl and Warren Maroun -- 11. Value-relevance of intangibles - a structured literature review / Olga Grzybek and Elena-Mirela Nichita -- Part V: New trends in financial accounting -- 12. The use of non-financial information in financial reporting / Jordi Martí Pidelaserra -- 13. The role of the public interest in shaping corporate reporting: Challenges for accounting research / Begoña Giner and Araceli Mora -- 14. The importance of corporate governance information and disclosure for investors / Raffaele Manini -- 15. Typology and classification of crypto-assets based on the mica regulatory framework: Contributions and limitations / Luz Parrondo -- Index.
Additional Edition:
ISBN 9781803920580 (hardback)
Language:
English
Keywords:
Electronic books.
;
Electronic books.
URL:
https://www.elgaronline.com/view/book/9781803920597/9781803920597.xml
URL:
https://www.elgaronline.com/view/book/9781803920597/9781803920597.xml
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