A Comparative Analysis of Regulatory Strategies in Accounting and Their Impact on Corporate Compliance
by
Gabi Ebbers
Book Details
Format
Paperback / Softback
Book Series
Betriebswirtschaftliche Studien Rechnungs- Und Finanzwesen, Organisation Und Institution
ISBN-10
3631382456
ISBN-13
9783631382455
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Feb 28th, 2002
Print length
282 Pages
Weight
388 grams
Dimensions
15.00 x 21.10 x 1.70 cms
Product Classification:
Business studies: generalBusiness applications
Ksh 10,200.00
Manufactured on Demand
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Quality
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This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.
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