1st Edition

Institutions and Accounting Practices after the Financial Crisis International Perspective

Edited By Victoria Krivogorsky Copyright 2019
250 Pages
by Routledge

250 Pages
by Routledge

250 Pages
by Routledge

Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the... Read more

Acknowledgements



List of Contributors





Part 1









  1. The Causes Of The 2008 Financial Crisis. The Prospects Of IFRS Adoption In The US. – Victoria Krivogorsky






  2. Corporate Characteristics Motivating Convergence: International Sample – Victoria Krivogorsky






  3. Change in Business Objective. Shareholder value vs. stakeholder value primacy concepts – Victoria Krivogorsky






  4. The Impact of Crisis on the Determinants of Leverage: European Evidence – Victoria Krivogorsky






  5. Part 2







  6. Consolidation of Investees Under IFRS – Paul Munter






  7. The Impact of IFRS 9 On Banks Across The EU And Implementation Challenges - Samuel Da-Rocha-Lopes






  8. Analysis of Changing Regulatory Conditions, New Accounting Policies and the Global Financial Crisis: The Case of Swedish Banks - Henrik Andersson and Niclas Hellman






  9. The Financial Crisis Impact on Institutions and Accounting Practices in Spain - José A. Gonzalo-Angulo and Jose Luis Ucieda






  10. The Impact of the Economic Crisis on the Financial System and Accounting in Brazil - Marcelo Botelho C. Moraes






Index



Biography

Dr. Victoria Krivogorsky is a Professor in the Charles W. Lamden School of Accountancy at San Diego State University.