Download The Economics and Politics of Accounting: International by Christian Leuz, Dieter Pfaff, Anthony Hopwood PDF

By Christian Leuz, Dieter Pfaff, Anthony Hopwood

Accounting and the function of Accountants has permeated the trendy societies. For the main half, we have now authorised the impartiality and objectivity of accounting and never well-known how accounting structures are embedded in a country's monetary and criminal framework, a lot of that is in flip formed by way of political techniques. This internet of interactions leads to advanced fiscal and political questions which require accounting researchers to target a number of comparable traits: info economics, regulatory economics, sociology and political technology. Althouugh significant growth has been made within the box of accounting, many primary questions are nonetheless topic to discuss. during this e-book, major foreign students tackle a couple of very important questions about the position of accounting in society.

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Extra resources for The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice

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Other models rely on noise traders and similar constructs to arrive at useful results. What is important is that the patterns of behavior are described formally to be able to analyze its effects. The assumption of some kind of “bounded” rationality black box would not lend itself to economic analysis. However, assuming a certain kind of deviation from full rationality invites questioning why it is exactly this deviation rather than another. Appealing to psychological regularities may justify such assumptions.

Moreover, it becomes possible to compare different accounting rules with each other. However, this approach does not show the necessity of particular accounting procedures. It is difficult to think of aggregation as providing a strict advantage since the accounting procedure just rephrases and aggregates the original information. An underlying reason may be the fact that the sufficient statistic concept is perhaps too strong for deriving meaningful tradeoffs, but alternative concepts are not in sight.

Nevertheless, models that come up with robust results may have particular appeal if the robustness is not obvious. Such models are rare, though. An example of a certain robustness is the unraveling principle in financial disclosure,22 which states that if a rational user finds that the firm withholds information the user expects it to own, the user does best to assume the information is such that it must be unfavorable to the firm, and react accordingly. Inferring this, the firm is induced to disclose more information than it would otherwise.

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