"Accounting and Corporate Reporting: Today and Tomorrow" ed. by Soner Gokten
ITexLi | 2017 | ISBN: 9535135503 953513549X 9789535135494 9789535135500 | 316 pages | PDF | 18 MB
ITexLi | 2017 | ISBN: 9535135503 953513549X 9789535135494 9789535135500 | 316 pages | PDF | 18 MB
This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way.
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times.
This book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Contents
1 Paradigm Shift in Corporate Reporting
2 Integrated Reporting: A Template for Energy Companies
3 Greening Accounting: An Inevitable Link to Help Firms Connect with Sustainability
4 Greening Accounting II: Exploring Feasibility of Environmental Accounting Framework
5 Adaptation of International Accounting Standards: Case of Portugal
6 M2M-Fair Value Accounting
7 Reporting for Carbon Trading and International Accounting Standards
8 Accounting Choices in Corporate Financial Reporting: A Literature Review of Positive Accounting Theory
9 Value Relevance of Accounting Data in an Emerging Market: Did Accounting Reforms Make a Difference?
10 Associativism of Accounting Professionals
11 Behavioral Accounting and its Interactions
12 The Future of Accounting Profession in an Era of Start-Ups
13 Graphical and Textual Presentations in Financial Reports
14 Historical Development of Government Accounting
15 Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey
16 The Factors Used to Create Performance-Based Budgeting: A Research on Turkey
17 The Managerial Perspective and Systems of Accountability in Judicial Offices
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