English, Article edition: Sustainability in global financial reporting and innovation in institutions Elizabeth A. Gordon

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/22271
Physical Description
  • article
Language
  • English

Edition details

Title
  • Sustainability in global financial reporting and innovation in institutions
Author
  • Elizabeth A. Gordon
Physical Description
  • article
Notes
  • Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020”, July 3-4, 2008, Brisbane, Australia. Design/​methodology/​approach – In keeping with the theme of the Conference, the paper considers two areas – global accounting and financial reporting, and regulation and institutions. Findings – As business has become more global and financial markets have developed world-wide, comparable accounting and financial information across countries and companies is a logical step to continue to support and advance business. With this shift, though, the world moves towards a monopoly in accounting standards and standard setting. Practical implications – The potential costs, problems, and possible solutions need to be considered. Current regulatory environments and institutions offer limited ability to effectively monitor such a monopoly. So innovation must occur. Originality/​value – The paper shows that an infrastructure to support global investor protection and convergence of investor protections and rights can offer such innovation to support and sustain global business.
  • Accounting, Financial reporting, Standards
  • RePEc:eme:arjpps:v:21:y:2008:i:3:p:231-238
Language
  • English
Contributed by
OAIster

Get this edition

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment