Political standards: corporate interest, ideology, and leadership in the shaping of accounting rules for the market economy

The benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters -- Local...

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Bibliographic Details
Main Author: Ramanna, Karthik (Author)
Format: Print Book
Language:English
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Published: Chicago London The University of Chicago Press c 2015
In:Year: 2015
Reviews:Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy, by Karthik Ramanna. Chicago/London: University of Chicago Press, 2015. 296 pp. ISBN: 978-0226210742 (2018) (Gaa, James)
Standardized Subjects / Keyword chains:B Accounting / Market regulation / Auditing (Economy) / Social responsibility
Further subjects:B Prüfungsstandards
B Corporate social responsibility
B Consolidation and merger of corporations
B Social responsibility of business
B Takeover of
B Auditing
Online Access: Table of Contents
Inhaltsverzeichnis (Verlag)
Description
Summary:The benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters -- Local interests in global games: the cases of China and India -- My own private company council: how a new accounting rule-maker is born -- Political standards: lobbying in thin political markets -- Managers and market capitalism
Item Description:Includes bibliographical references and index
ISBN:022621074X