万本电子书0元读

万本电子书0元读

顶部广告

Political Standards电子书

售       价:¥

0人正在读 | 0人评论 9.8

作       者:Ramanna, Karthik

出  版  社:University of Chicago Press

出版时间:2015-09-11

字       数:68.5万

所属分类: 进口书 > 外文原版书 > 文学/自传/回忆录

温馨提示:数字商品不支持退换货,不提供源文件,不支持导出打印

为你推荐

  • 读书简介
  • 目录
  • 累计评论(0条)
  • 读书简介
  • 目录
  • 累计评论(0条)
Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively-and sometimes unwittingly-by arguments from business academia?With Political Standards, Karthik Ramanna develops the notion of "e;thin political markets"e; to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts-but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.
目录展开

Cover

Title Page

Copyright Page

Dedication

Contents

List of Abbreviations

List of Tables

List of Figures

Preface

1 Introduction

2 The Benchmark: What Should GAAP Look Like?

3 Goodwill Hunting: The Political Economy of Accountability for Mergers and Acquisitions

4 The Shrinking Big N: Rule-Making Incentives of the Tightening Oligopoly in Auditing

5 Why Fair Value Is the Rule: The Changing Nature of Standard Setters

6 Local Interests in Global Games: The Cases of China and India

7 My Own Private Company Council: How a New Accounting Rule-Maker Is Born

8 Political Standards: Lobbying in Thin Political Markets

9 Managers and Market Capitalism

Afterword

Bibliographic Note

Acknowledgments

Notes

Bibliography

Index

累计评论(0条) 0个书友正在讨论这本书 发表评论

发表评论

发表评论,分享你的想法吧!

买过这本书的人还买过

读了这本书的人还在读

回顶部