
The Economics and Politics of Accounting
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Content
- Preface
- 1: Christian Leuz, Dieter Pfaff, and Anthony Hopwood: Introduction and Overview
- Part I: One the Economics and Roles of Accounting
- Roles of Financial Accounting: Equity Valuation
- 2: Alfred Wagenhofer: Accounting and Economics: What We Learn From Analytical Models in Finanical Accounting and Reporting
- 3: Michael Bromwich: Aspects of the Future in Accounting: The Use of Market Prices and 'Fair Values' in Financial Reports
- 4: Wolfgang Ballwieser: The Limitations of Financial Reporting
- Roles of Fianancial Accounting: Performance Measurement and Corporate Governance
- 5: Dieter Pfaff: Value-Based Management and Performance Measures: Cash Flow Versus Accrual Accounting
- 6: Ray Ball: Corporate Governance and Financial Reporting at Daimler-Benz (DaimlerChrysler) AG: From a 'Stakeholder' Toward a 'Shareholder Value' Model
- Part II: On the Regulation and Enforcement of Accounting
- Disclosure Regulation
- 7: Robert Verrecchia: Policy Implications from the Theory-Based Literature on Disclosure
- 8: Christian Leuz: Proprietary Versus Non-Proprietary Disclosures: Evidence from Germany
- Enforcement of Accounting Standards
- 9: Walther Busse von Colbe: New Accounting for Goodwill: Application of American Criteria from a German Perspective
- 10: Günter Gebhardt and Aaron Heilmann: Compliance with German and International Accounting Standards in Germancy: Evidence from Cash Flow Statements
- 11: Ralf Ewert: Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Non-Audit-Services
- Part III: On the Politics and Standard Setting of Accounting
- The Role of Accounting in Society and Constituent Lobbying
- 12: Dieter Ordelheide: The Politics and Ontology of Accounting
- 13: Stuart McLeay, Dieter Ordelheide, and Steven Young: Constituent Lobbying and its Impact on the Development of Financial Reporting Regulations: Evidence from Germany
- 14: Stuart McLeay and Doris Merkl: Drafting Accounting Law: An Analysis of Institutionalised Interest Representations
- Standard Setting Processes and International Accounting Standards
- 15: Karel van Hulle: From Accounting Directives to International Accounting Standards
- 16: Michael Power: Academics in the Accounting Policy Process: England and Germany Compared
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