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Harmonisation of accounting standards: disclosure policies and practices of european commercial banks

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par Michael Forzeh Fossung
Gothenburg University - Master of Science (MSc) Accounting 2002
  

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REFERENCES

Textbooks.

Christopher Nobes (1992), «Accounting Harmonization In Europe: Process, Progress And Prospects,» FT Business Information Ltd, 1992.

Gill, John and Phil, Johnson, (1997), «Research Methods For Managers» Paul Chapman Publishing, 2nd edition

John Blake, (1997) «Accounting Standards,» University Of Central Lancashire, Pitman Publishing, 6th Edition.

Judith Bell, (1987) «Doing Your Research Project: A Guide for First-Time Researchers in Education and Social Science,» Open University Press, 2nd edition.

Kinnear, Thomas C and Taylor, James R. (1995), «Accounting Research, An Applied Approach» McGraw-Hill Series In Marketing, 5th Ed

Kinnear, Thomas C. and Taylor, James R. (1996) « Marketing research,» McGraw-hill Inc, New York, 5th edition.

Radebaugh, Lee H. and Gray, Sidney J. (1997) « International Accounting And Multinational Enterprises», John Willey & Sons, Inc.

Articles

Anat R. Admati and Paul Pfleidere, « Forcing Firms to Talk: Financial Disclosure Regulation and Externalities,» GSB research paper No.1470, Jan. 1998.

Beattie, Vivien; Jones, Mike; Mellett, Howard; «Annual Reports: Companies Could do Better», Management accounting; London; Jul/Aug 1996; Vol. 74 ISS. 7.

British Bankers' Association, «Financial Instruments and Similar Items: Comments by the British Bankers' Association on the consultation paper issued by the Joint Working Group of Standard Setters», June 2001.

Chikako Ozu, «Epidemiological Aspect of Accounting Systems: International Transfer of Accounting Technology in the French Speaking World», Accounting, auditing and accountability journal, (Apira 98) paper No. 68, 5th August.

Christopher Nobes and Alan Roberts, «Towards a Unifying Model of Systems of Law, Corporate Financing, Accounting and Corporate Governance.» University of Reading, Series D, Vol. X 1998/99, No.6

Commission of the European Communities «Commission Recommendation Of 23.06.2000 Concerning The Disclosure Of Information On Financial Instruments And Other Items Complementing The Disclosure Required According To Council Directive 86/635/EEC On The Annual Accounts And Consolidated Accounts Of Banks And Other Financial Institutions,» Brussels, 23.06.2000, C (2000) 1372 Final - EN.

Doupnik, Timothy S.; Stephen B; «An Empirical test of a Judgmental International Classification of Financial Reporting Practices», Journal of International Business Studies; First Quarter 1993; Vol. 24 ISS. 1

European Commission «Examination Of The Conformity Between IAS 1 To IAS 41 And The European Accounting Directives», April 2001.

European Commission «Interpretative Communication Concerning Certain Articles Of The Fourth And Seventh Directives On Accounting»

Jose A. Lainez and Susana Callao, «The Effect of Accounting Diversity on International Financial Analysis: Empirical Evidence» The International Journal of Accounting, Vol. 35, No.1, pp. 65-83.

K. Macharzina and k. langer, « Financial Reporting in Germany,» in C.W. Nobes and R. H. Parker, op. cit., 1991.

K. Von Wysocki, «The Fourth Directive and Germany,» in Gray, Sidney J. and Coenenberg A. G., Eds. EEC Accounting Harmonization: Implementation and Impact of the -Fourth Directive, North-Holland, 1984.

Mary E. Barth; Greg Clinch; Toshi Shibano. «International Accounting Harmonization and Global Equity Markets», Journal of Accounting and Economics, Jan 1999, Vol. 26 il-3 p201 (3).

Mary E. Bath, «With Global Equities Accounting Harmony May be Discordant» GSB Research paper, Sept. 1998

Michael Runsten, «The Association Between Accounting Information And The Stock Prices: Model Development And Empirical Test Based On The Swedish Data,» Stockholm School Of Economics, (1998)

Robert Andersson and Matti Honkanen «Disclosure Requirements For Interim Reports With A Special Regard To Segmental Reporting,» Gothenburg University, Sweden. 1997.

Robert E. Verrecchia, «Disclosure and the Cost of Capital: A Discussion,» The Journal of Accounting and Economics, Jan. 1999 v26 il-3 p271 (1)

Shahrokh M. Saudagaran and Joselito G. Diga, «The Institutional Environment of Financial Reporting Regulation in ASEAN,» The International Journal of Accounting, Vol. 35, No.1, pp. 1-26.

Steven Huddart; John S. Hughes; Markus Brunnermeier, «Disclosure Requirements and Stock Exchange Listing Choice in an International Context: Conference Issue on Accounting in Twenty-First Century», Journal of Accounting and Economics, Jan 1999, Vol. 26 il-3 p201 (3).

Wallace, Olusegun et al, «Cash Flow Statements, An International Comparison Of Regulatory Positions,» The international journal of accounting issues Volume 32 number 1 1997.

William A. Niskanen «Capital Mobility, Inflation and Harmonization,» The Cato Journal vol. 17 No.3 1997.

2000 Annual Reports of the following banks:

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