The Nature and Determinants of Disclosure Adequacy
Editorial Reviews
Review
“This volume is a timely and important contribution to discussion on the harmonization of accounting reporting and disclosure. Information provided in financial statements determines the quality of the disclosure process and results....Riahi-Belkaoui proposes a contingency approach to disclosure adequacy that fills a void in the literature.... This excellent volume by a leading researcher is highly recommended for graduate through professional collections.”–
Book Description
The functioning of the global economy depends very much on the quality and quantity of information provided by multinational corporations, not only to investors and taxing agencies but also to governmental policymakers. Underlying this is the concept of "disclosure adequacy." It refers to ways in which the quality of information that MNC's divulge about their economic transactions can be measured, and such information and its adequacy can vary widely from country to country. How this happens and why it should be so--what the nature of disclosure adequacy and its determinants--is the subject of Riahi-Belkaoui's latest Quorum book. Academics in finance and accounting will recognize quickly the beginnings of a "contingency theory of disclosure adequacy internationally," one that identifies various "relativisms and presents empirical evidence for their validity." Financial analysts and other investment professionals will gain useful ways to work with (and make sense of) foreign firms' annual reports, while public policy people will find insights to aid in the harmonization of accounting principles.
The Nature and Determinants of Disclosure Adequacy
The Nature and Determinants of Disclosure Adequacy,Ahmed Riahi-Belkaoui,Quorum Books,1567200869,Accounting - General,Accounting Standards,Business & Economics,Business / Economics / Finance,Business/Economics,Comparative accounting,Disclosure in accounting,International - Accounting,Business & Economics / Accounting / General
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