The Evolution of International Accounting Systems
ISBN:
978-3-631-38323-0
Verlag:
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Land des Verlags:
Deutschland
Erscheinungsdatum:
19.10.2001
Bearbeiter:
Reihe:
Betriebswirtschaftliche Studien
Format:
Softcover
Seitenanzahl:
248
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Until now we have different accounting or financial reporting systems in different countries. This may be detrimental for capital market participants with worldwide activities who expect advantages in the application of only one system. The use of one system may provide network effects. If they exist, the benefits for users increase the more users adopt the same system. When accounting systems compete in terms of network effects, the decisions for using a system are interdependent and can be modeled by means of game theory. This book analyses how network effects in terms of accounting systems can be defined, how those effects may affect investors, corporations and standard setters, how adoption patterns of accounting systems may be modeled and what drives adoption decisions.
Biografische Anmerkung
The Author: Mark Währisch studied Business Administration at the University of Frankfurt/Main, Germany, and at the University of Wisconsin/Madison, USA. After receiving his university degree he worked as an assistant for Professor Dieter Ordelheide at his Seminar for International Accounting at the University of Frankfurt/Main. In 1999 he joined KPMG Corporate Finance in Frankfurt/Main.
Proceedings of the 6th International Conference on Economic Management and Green Development
Erscheinungsjahr:
2023
