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Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence, Josette Caruana, Marco Bisogno, Mariafrancesca Sicilia


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Автор: Josette Caruana, Marco Bisogno, Mariafrancesca Sicilia
Название:  Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence
ISBN: 9781801171625
Издательство: Emerald
Классификация:

ISBN-10: 1801171629
Обложка/Формат: Hardback
Страницы: 280
Вес: 0.05 кг.
Дата издания: 20.03.2023
Серия: Emerald studies in public service accounting and accountability
Язык: English
Размер: 229 x 152 x 14
Читательская аудитория: Professional & vocational
Ключевые слова: Accounting,Financial accounting,Public finance accounting, BUSINESS & ECONOMICS / Accounting / Financial,BUSINESS & ECONOMICS / Public Finance
Подзаголовок: Theoretical basis and empirical evidence
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Поставляется из: Англии
Описание:

Financial measurement can be difficult, especially in the public sector where accurate and reliable reporting is imperative for public trust, legality, accountability, and long-term sustainability of activities. Measurement in Public Sector Financial Reporting brings together theoretical arguments and empirical evidence to fuel the debate on measurement approaches in public sector financial reporting.

Understanding that various dimensions of value need to be explored in order to reveal methods for providing a more comprehensive public sector view, Measurement in Public Sector Financial Reporting presents a constructive and thoughtful analysis of possible valuation methodologies for the public sector context and related peculiarities and critical issues. The chapters consider both theory and practice, providing a holistic showcase for both practitioner and academic viewpoints. The authors develop discussions and consolidate knowledge, providing a substantial contribution to an international debate.

This second volume of Emerald Studies in Public Service Accounting and Accountability recognises the unique characteristics of public sector assets, liabilities, and the other elements of financial statements. The views presented in the chapters make the contents useful for those who are involved, interested in, or responsible for the preparation of public sector financial reporting and related standards.




Financial accounting and reporting 6e

Автор: Stolowy, Herve Lebas, Michel Ding, Yuan
Название: Financial accounting and reporting 6e
ISBN: 147376730X ISBN-13(EAN): 9781473767300
Издательство: Cengage Learning
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Цена: 8869.00 р.
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Описание: Now in its sixth edition, Financial Accounting and Reporting: A Global Perspective is used worldwide by business and management students seeking an essential introduction to the field. Guidance through the complexities of financial accounting is offered from an international and 'user' perspective, based on the latest IFRS Standards. Its comprehensive coverage incorporates original case studies, decision-making orientation and real-life company financial statements from across the globe, maximizing topicality and relevance to provide students with a thorough understanding of real-world business.

The fresh, contemporary text design features user-friendly tables, figures and diagrams that make theoretical explanations, such as the technical aspects of accounting transactions, more accessible. End-of-chapter assignments have also been enhanced, so that you now have a range of difficulty levels to choose from. This aids students with independent practice and learning at their own standard of ability.

Environmental Reporting and Management in Africa

Название: Environmental Reporting and Management in Africa
ISBN: 178973374X ISBN-13(EAN): 9781789733747
Издательство: Emerald
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Цена: 15854.00 р.
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Описание: Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.

Fundamentals of international financial reporting and accounting

Автор: Hussey, Roger
Название: Fundamentals of international financial reporting and accounting
ISBN: 9814280232 ISBN-13(EAN): 9789814280235
Издательство: World Scientific Publishing
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Цена: 11722.00 р.
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Описание: Begins with an introduction to accounting and financial reporting, followed by a description of the development of international standards and the present structure, role and operations of the International Accounting Standards Board. This title includes a discussion on individual IFRS (International Financial Reporting Standards).

Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe

Название: Reporting Non-GAAP Financial Measures: A Theoretical and Empirical Analysis in Europe
ISBN: 1527542378 ISBN-13(EAN): 9781527542372
Издательство: Cambridge Scholars
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Цена: 13787.00 р.
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Описание: The use of alternative performance indicators (APMs) (also known as `Non-GAAP` earnings) is a widespread phenomenon, and the increased reliance on APMs has recently triggered a strong debate among regulators, managers and investors on the nature of these `tailored` earnings and on the economic reasons behind them.

Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy

Автор: Leotta Antonio
Название: Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy
ISBN: 3030477401 ISBN-13(EAN): 9783030477400
Издательство: Springer
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Цена: 13974.00 р.
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Описание: This book addresses a selection of major topics in family businesses, namely `managerialization` and `professionalization`, succession, internationalization, access to financial markets, and how governance and control systems can help family firms respond to common problems inherent in the business.

Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy

Автор: Leotta Antonio
Название: Management Controlling and Governance of Family Businesses: Theoretical Insights and Empirical Evidence from Italy
ISBN: 3030477436 ISBN-13(EAN): 9783030477431
Издательство: Springer
Цена: 13974.00 р.
Наличие на складе: Поставка под заказ.

Описание: This book addresses a selection of major topics in family businesses, namely `managerialization` and `professionalization`, succession, internationalization, access to financial markets, and how governance and control systems can help family firms respond to common problems inherent in the business.

Disruption in Financial Reporting

Автор: Bhaskar, Krish , Flower, John
Название: Disruption in Financial Reporting
ISBN: 0367222175 ISBN-13(EAN): 9780367222178
Издательство: Taylor&Francis
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Цена: 7961.00 р.
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Описание: Drawing on extensive research and interviews with insiders and experts, this book charts what has gone wrong with financial reporting and offers a range of solutions to improve transparency to both investors and the public. It will be of interest to students, researchers, professionals and policy makers in financial reporting and accounting.

Value Based Performance Measures

Автор: Nils Eikelmann
Название: Value Based Performance Measures
ISBN: 3658314281 ISBN-13(EAN): 9783658314286
Издательство: Springer
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Цена: 6986.00 р.
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Описание: The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.

Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research

Автор: Marc J. Epstein, Frank H. M. Verbeeten, Sally K. Widener
Название: Performance Measurement and Management Control: The Relevance of Performance Measurement and Management Control Research
ISBN: 1787564703 ISBN-13(EAN): 9781787564701
Издательство: Emerald
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Цена: 17480.00 р.
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Описание: This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.

Performance Measurement and Management Control

Автор: Epstein Marc J.
Название: Performance Measurement and Management Control
ISBN: 1785609165 ISBN-13(EAN): 9781785609169
Издательство: Emerald
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Цена: 22155.00 р.
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Описание: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.

Materiality in Financial Reporting

Автор: Bellandi Francesco
Название: Materiality in Financial Reporting
ISBN: 178743737X ISBN-13(EAN): 9781787437371
Издательство: Emerald
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Цена: 10365.00 р.
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Описание: Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.  In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Creative Accounting

Автор: Trevor Pijper
Название: Creative Accounting
ISBN: 1349132462 ISBN-13(EAN): 9781349132461
Издательство: Springer
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Цена: 30606.00 р.
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Описание: Since the inception of the Financial Reporting Council in May 1990, the Accounting Standards Board and the Financial Reporting Review Panel have featured prominently in the financial press. Creative Accounting questions whether the new regime is likely to improve financial reporting practices in the United Kingdom.


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