Accounting for Dominance and Submission: Disciplining Building Societies with Accounting-Based Regulation, Circa 1960
نویسندگان
چکیده
منابع مشابه
Accounting Regulation-based Expert Systems
Expert systems are being used to solve accounting regulation problems. The tasks performed by these systems include developing financial statements, examining proxy statement information as in EDGAR (Electronic Data Gathering Analysis and Reporting), developing financial ratios from EDGAR and assisting in the computation of the provision for income tax for financial reporting. This paper discus...
متن کاملAccounting based regulation and earnings management
We document the distortionary effects of accounting-based regulation on reported earnings. In India only firms with negative book value of equity (networth) can seek bankruptcy protection. Using a novel dataset of bankrupt firms from India, we show that firms manage earnings downward to seek bankruptcy protection. Strengthening creditor rights reduces downward earnings management among non-grou...
متن کاملThe Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff
Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on dem...
متن کاملAccounting History and Accounting Progress
A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...
متن کاملManager Optimism Based on Environmental Uncertainty and Accounting Conservatism
It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2011
ISSN: 1556-5068
DOI: 10.2139/ssrn.1955932