rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Contemporary Issues in Accounting Regulation
  name:
    name part: McLeay, Stuart.
    role:
      role term: creator
  name:
    name part: Riccaboni, Angelo.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: xxu
    date issued: 2001
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: access
    form: remote
    extent: 1 online resource (xxi, 211 pages)
  abstract: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
  note: edited by Stuart McLeay, Angelo Riccaboni.
  note: Electronic resource.
  subject:
    topic: Economics
  subject:
    topic: Finance
  subject:
    topic: Auditing
  subject:
    topic: Auditing
  subject:
    topic: Economics
  subject:
    topic: Finance
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  identifier: 9781461545897 (electronic bk.)
  identifier: 1461545897 (electronic bk.)
  identifier: 9781461370734
  identifier: 1461370736
  identifier: 1461545897
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: AU@
    record creation date: 121227
    record change date: 20260422200648.8
    record identifier: in00003570313
    language of cataloging:
      language term: eng