The Experts below are selected from a list of 105393 Experts worldwide ranked by ideXlab platform
Bernard Colasse - One of the best experts on this subject based on the ideXlab platform.
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International Accounting Standardisation : Is Politics Back ?
Accounting in Europe, 2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:Lacking political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article higlights the limits of the due process, that is, however, transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get inolved. Further, we discuss the weaknesses of the theoretical basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context, these limits and weaknesses raise the question of a re-politization of International Accounting standardisation.
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International Accounting Standardisation: Is Politics Back?
2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:Lacking political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article higlights the limits of the due process, that is, however, transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get inolved. Further, we discuss the weaknesses of the theoretical basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context, these limits and weaknesses raise the question of a re-politization of International Accounting standardisation.
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International Accounting Standardisation: Is Politics Back?
Accounting in Europe, 2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:In the absence of political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies, which have been challenged by the current financial crisis. This paper represents a critique of this built up legitimacy. It demonstrates in particular that whilst due process is admittedly a transparent procedure, it is one in which only those players with major financial and intellectual resources can participate. It also highlights the weakness of the theoretical foundation, in particular agency theory and the theory of efficient markets, on which the conceptual framework of the IASB rests. This critical study of the foundations of the legitimacy of the IASC/IASB enables us to understand the extent of recent political intervention in a field that had previously been abandoned. Whilst International Accounting standards did not trigger the crisis, some observers have said that they accelerated and even amplified it, mainly as a result of their pro-cyclical nature. This e...
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The International Accounting Harmonization : The Resistible Rise of IASC/IASB
2009Co-Authors: Bernard ColasseAbstract:The IASC/IASB have no coercitive power. Nevertheless, it became the principal actor of the International Accounting standardization, by constantly proving its legitimity and seeking support from powerful organizations. In this article, the author examines its "resistible"rise.
Alain Burlaud - One of the best experts on this subject based on the ideXlab platform.
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International Accounting Standardisation : Is Politics Back ?
Accounting in Europe, 2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:Lacking political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article higlights the limits of the due process, that is, however, transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get inolved. Further, we discuss the weaknesses of the theoretical basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context, these limits and weaknesses raise the question of a re-politization of International Accounting standardisation.
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International Accounting Standardisation: Is Politics Back?
2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:Lacking political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies challenged by the current financial crisis. This article higlights the limits of the due process, that is, however, transparent; this process does not permit an effective participation of all stakeholders. In actuality, only those who have substantial financial and intellectual resources can afford to get inolved. Further, we discuss the weaknesses of the theoretical basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context, these limits and weaknesses raise the question of a re-politization of International Accounting standardisation.
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International Accounting Standardisation: Is Politics Back?
Accounting in Europe, 2011Co-Authors: Alain Burlaud, Bernard ColasseAbstract:In the absence of political legitimacy, International Accounting standardisation is founded on procedural and substantial legitimacies, which have been challenged by the current financial crisis. This paper represents a critique of this built up legitimacy. It demonstrates in particular that whilst due process is admittedly a transparent procedure, it is one in which only those players with major financial and intellectual resources can participate. It also highlights the weakness of the theoretical foundation, in particular agency theory and the theory of efficient markets, on which the conceptual framework of the IASB rests. This critical study of the foundations of the legitimacy of the IASC/IASB enables us to understand the extent of recent political intervention in a field that had previously been abandoned. Whilst International Accounting standards did not trigger the crisis, some observers have said that they accelerated and even amplified it, mainly as a result of their pro-cyclical nature. This e...
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International Accounting: a French perspective
International Journal of Asian Management, 2001Co-Authors: Alain BurlaudAbstract:The objective of this article is to show how slow and imperfect the International Accounting harmonization and standardization process is, based on the example of France but also some other European countries. One of the explanations is that Accounting is a mirror of a society. Therefore, International harmonization and standardization is a response to social needs, a compromise among different interests, not only a technical process.
Elena Barbu - One of the best experts on this subject based on the ideXlab platform.
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trends in research on International Accounting harmonization
The International Journal of Accounting, 2007Co-Authors: Richard C Baker, Elena BarbuAbstract:Abstract International harmonization of financial Accounting standards has been the goal of many professional and academic accountants during the last 40 years. As of January 1, 2005, International Accounting harmonization entered a new and perhaps decisive phase. From that date, all companies domiciled in the European Union with shares listed on securities exchanges are required to prepare their consolidated accounts in accordance with International Financial Reporting Standards (IFRS). This landmark event presents an opportunity for Accounting researchers to assess the status of research on International Accounting harmonization. In this paper, we review articles published in major English language Accounting journals during the period from 1965 through 2004 in order to trace thematic and methodological trends in this line of research and to assess where the research may evolve from here.
Clare Roberts - One of the best experts on this subject based on the ideXlab platform.
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International Accounting education in the UK
Accounting Education, 1994Co-Authors: Carol A. Adams, Clare RobertsAbstract:In the light of significant changes in the environment facing International business in the last two decades, this paper reports on the results of a survey of International Accounting courses in UK universities and polytechnics/colleges. The survey was concerned with the extent of International Accounting teaching in undergraduate and postgraduate degrees, the specific topics covered, and the proportion of time allocated to each topic. The results of this Survey are compared with similar surveys in the USA and an earlier survey of UK universities. Finally, the authors offer their conclusions on the state of International Accounting courses and suggestions for the future development of International Accounting as an academic discipline.
Wayne B. Thomas - One of the best experts on this subject based on the ideXlab platform.
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A Review of Markets‐Based International Accounting Research
Journal of International Accounting Research, 2004Co-Authors: Gary K. Meek, Wayne B. ThomasAbstract:ABSTRACT: This paper discusses challenges and opportunities facing International Accounting researchers and demonstrates the relevance of markets‐based International Accounting research to those new to the area. We review recent research in the following areas: required GAAP for foreign‐listed firms and adoption of International standards, Accounting classifications, earnings management, the impact of foreign operations on firm valuation, capital market anomalies, and Accounting reforms. We also provide suggestions for future research in each area and examples of domestic research issues that can be addressed with International data. The opportunities for conducting International Accounting research are many and growing.
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a review of markets based International Accounting research
Journal of International Accounting Research, 2004Co-Authors: Gary K. Meek, Wayne B. ThomasAbstract:ABSTRACT: This paper discusses challenges and opportunities facing International Accounting researchers and demonstrates the relevance of markets‐based International Accounting research to those new to the area. We review recent research in the following areas: required GAAP for foreign‐listed firms and adoption of International standards, Accounting classifications, earnings management, the impact of foreign operations on firm valuation, capital market anomalies, and Accounting reforms. We also provide suggestions for future research in each area and examples of domestic research issues that can be addressed with International data. The opportunities for conducting International Accounting research are many and growing.
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A Review of Markets-Based International Accounting Research
SSRN Electronic Journal, 2003Co-Authors: Gary K. Meek, Wayne B. ThomasAbstract:This paper discusses challenges and opportunities facing International Accounting researchers and demonstrates the relevance of markets-based International Accounting research to those new to the area. We review recent research in the areas of required GAAP for foreign-listed firms and adoption of International standards, Accounting classifications, earnings management, the impact of foreign operations on firm valuation, capital market anomalies, and Accounting reforms. Suggestions for future research are provided in each area. Examples of domestic research issues that can be addressed with International data are also provided. The opportunities for conducting International Accounting research are many and growing.
