Elbannan mohamed (95 risultati)

133 Seiten Am unteren Buchschnitt mittels Stempel als "Mängelexemplar" gekennzeichnet, jedoch innen wie außen ein sehr gutes Exemplar, fast wie neu. Die Leseseiten sind tadellos, sauber und ohne Anstreichungen. 9783838306681 Sprache: Englisch Gewicht in Gramm: 220 Taschenbuch, Größe: 15 x 0.9 x 22 cm.…

133 Seiten Am unteren Buchschnitt mittels Stempel als "Mängelexemplar" gekennzeichnet, jedoch innen wie außen ein sehr gutes Exemplar, fast wie neu. Die Leseseiten sind tadellos, sauber und ohne Anstreichungen. 9783838306681 Sprache: Englisch Gewicht in Gramm: 220 Taschenbuch, Größe: 15 x 0.9 x 22 cm.…

133 Seiten Am unteren Buchschnitt mittels Stempel als "Mängelexemplar" gekennzeichnet, jedoch innen wie außen ein sehr gutes Exemplar, fast wie neu. Die Leseseiten sind tadellos, sauber und ohne Anstreichungen. 9783838306681 Sprache: Englisch Gewicht in Gramm: 220 Taschenbuch, Größe: 15 x 0.9 x 22 cm.…

Taschenbuch. Condizione: Neu. DYSFUNCTIONS IN ACCOUNTING AND THE ROLE OF CORPORATE LOBBYING | An Organizational Theory Perspective | Mohamed Elbannan (u. a.) | Taschenbuch | 88 S. | Englisch | 2011 | LAP LAMBERT Academic Publishing | EAN 9783843393041 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu.…

Taschenbuch. Condizione: Neu. EARNINGS MANAGEMENT AND ENVIRONMENTAL REMEDIATION COSTS | Mohamed Elbannan | Taschenbuch | 148 S. | Englisch | 2010 | LAP LAMBERT Academic Publishing | EAN 9783838306681 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. ESSAYS ON INTERNATIONAL ACCOUNTING DIVERSITY | Theoretical Perspectives | Mohamed Elbannan | Taschenbuch | 124 S. | Englisch | 2011 | LAP LAMBERT Academic Publishing | EAN 9783844397819 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Condizione: New.

Taschenbuch. Condizione: Neu. The value of Disclosure | Navigating uncertainty | Mohamed Elbannan (u. a.) | Taschenbuch | 92 S. | Englisch | 2012 | LAP LAMBERT Academic Publishing | EAN 9783659156199 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. Critical Perspectives on the Accounting for Intangibles | Mohamed Elbannan | Taschenbuch | 104 S. | Englisch | 2013 | LAP LAMBERT Academic Publishing | EAN 9783659378409 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. Egyptian Business Income Taxation | A Guide to Investors and Practitioners | Mohamed Elbannan | Taschenbuch | 192 S. | Englisch | 2012 | LAP LAMBERT Academic Publishing | EAN 9783659229671 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Condizione: New.

Taschenbuch. Condizione: Neu. LES DYSFONCTIONNEMENTS DE LA COMPTABILITÉ ET LE RÔLE DU LOBBYING DES ENTREPRISES | Une perspective de théorie organisationnelle | Mohamed Elbannan (u. a.) | Taschenbuch | Französisch | 2021 | Editions Notre Savoir | EAN 9786202737111 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. ESSAIS SUR LA DIVERSITÉ DE LA COMPTABILITÉ INTERNATIONALE | Perspectives théoriques | Mohamed Elbannan | Taschenbuch | Französisch | 2020 | Editions Notre Savoir | EAN 9786203086737 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. DISFUNZIONI NELLA CONTABILITÀ E NEL RUOLO DELLE LOBBY AZIENDALI | Una prospettiva di Teoria Organizzativa | Mohamed Elbannan (u. a.) | Taschenbuch | Italienisch | 2021 | Edizioni Sapienza | EAN 9786202737128 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. DISFUNÇÕES NA CONTABILIDADE E O PAPEL DO LOBBYING EMPRESARIAL | Uma Perspectiva Teórica Organizacional | Mohamed Elbannan (u. a.) | Taschenbuch | Portugiesisch | 2021 | Edições Nosso Conhecimento | EAN 9786202737159 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. FUNKTIONSSTÖRUNGEN IN DER RECHNUNGSLEGUNG UND DIE ROLLE VON UNTERNEHMENSLOBBYING | Eine organisationstheoretische Perspektive | Mohamed Elbannan (u. a.) | Taschenbuch | 96 S. | Deutsch | 2021 | Verlag Unser Wissen | EAN 9786202737098 | Verantwortliche Person für die EU: BoD - Books on Demand, In de Tarpen 42, 22848 Norderstedt, info[at]bod[dot]de | Anbieter: preigu. …

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Desde que se hicieron públicos los escándalos empresariales masivos de Enron, WorldCom, etc., a principios del decenio de 2000, la comunidad contable ha sido objeto de varias acusaciones, que van desde la falta de eficacia hasta la colusión en actividades fraudulentas. En los Estados Unidos se adoptaron amplias reformas institucionales y requisitos reglamentarios más estrictos, que se imitaron en todo el mundo, para recuperar la confianza de los inversores en los mercados de capital. La información financiera y la auditoría se convirtieron en un objetivo primordial de estas reformas. Sin embargo, muchos de los síntomas de las dolencias en la comunidad contable todavía existen y pueden representar un desafío a largo plazo para los reguladores y los mercados de capital. Este manuscrito de dos capítulos es un intento positivista de explicar los fallos actuales dentro de la comunidad contable utilizando las perspectivas de la teoría neo-organizacional. Los autores creen que el poder dispar de las empresas frente a los fragmentados grupos empresariales interesados en los conflictos con la FASB hace que el cabildeo, en particular, sea un instrumento eficaz de las empresas para prevalecer. 92 pp. Spanisch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Since massive corporate scandals of Enron, WorldCom, etc., became public in the early 2000s, the accounting community has been subject to a number of accusations, starting from lack of effectiveness to collusion in fraudulent activities. Extensive institutional reforms and tougher regulatory requirements were adopted in the US, and mimicked all over the globe, to regain investor confidence in the capital markets. Financial reporting and auditing became a prime target for these reforms. However, many of the symptoms for the ails in the accounting community still exist and they may represent a long- term challenge to regulators and capital markets. This two-chapter manuscript is a positivist attempt to explain the current failures within the accounting community using neo-organizational theory perspectives. The authors believe that the disparate power of corporations versus the fragmented corporate stakeholder groups in conflicts with the FASB makes lobbying in particular an effective tool of corporations for prevailing. 88 pp. Englisch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This study investigates whether polluting firms manage earnings in the year a material environmental remediation expense (ERE) is recognized (the event year) and whether the market reacts to the ERE recognition (measured through the effect on the earnings response coefficients of polluters). Using a sample of 118 firms designated as potentially responsible parties by the EPA, I estimate the discretionary accruals around the event year using the performance-matched modified Jones model. Overall, results suggest that polluters take income- decreasing accruals in year -1, income-increasing accruals in year 0 (the event year), and income- increasing accruals in year +1; the practice of earnings management is uniform across firms regardless of the level of materiality of the ERE; the informativeness of earnings for polluters declines after they release earnings containing a material ERE and that it is lower than that of non- polluters; and polluters spend in general more on environmental non-remediation expenses in the event year. 148 pp. Englisch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -In the aftermath of financial markets meltdown and the forces reshaping the role of accountants and auditors, this book provides insights on the effects of increased disclosure in an emerging market. Straightforward disclosure by economic units proves vital to the long-term well being of firms. Capital market participants are made up of multiple group with, oftentimes conflicting, objectives. Stockholders want to see maximum returns commensurate to the level of risk embodied by the firm, and they are willing to accept additional risk if it meant additional return to compensate. Creditors want firms to stir away from decisions that will increase risk but not return to this group. Regulators are interested in stability and growth. Balancing out these objectives may prove to be difficult, but financial disclosures are meant to guide firms towards safe harbors. In this monograph, we explore how financial disclosures provides value through guiding these conflicting decision making processes. 92 pp. Englisch. …

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This book deals with the economic consequences of the current financial reporting requirements for Research and development. The book contains two studies that shed light on the impact of R&D reporting in one developed (USA) and one less developed economy (Egypt). In the first analysis, I find that R&D productivity increases cost of capital and information risk factors directly and indirectly through motivating managerial accounting discretion. High R&D expenditure firms incur 23.4 (216) basis points higher cost of debt (equity) compared to low R&D expenditure firms. Also, R&D firms have relatively higher weight for the discretionary component of accruals quality compared to the innate component in cost of equity capital calculations. In the second analysis, I find that the larger the potential intangible assets of firms the more analysts will cover these firms and pursue private information about these firms. 104 pp. Englisch.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Increasing globalization of business and competition, as well as enormous technological developments, resulted in firms experiencing unprecedented business challenges. Not only did the accounting community undergo structural and professional changes to face the new challenges, but also the kind of technical issues accountants have to handle are becoming increasingly international . This two-essay manuscript discusses two of the most salient accounting issues. The first revolves around the increasing diversity of accounting standards worldwide and the undergoing efforts at harmonizing these efforts. The second essay discusses one mechanism through which income of a foreign subsidiary is manipulated by the headquarters of a multinational corporation, termed transfer pricing . A parent company with subsidiaries exchanging resources is bound to deal with the complex transfer pricing issues. Some of the issues related to transfer pricing include: managerial performance evaluation, home and host country taxation, resource allocation, local partners relations, production and marketing decisions, and competition in foreign markets. 124 pp. Englisch.…

Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This study investigates whether polluting firms manage earnings in the year a material environmental remediation expense (ERE) is recognized (the event year) and whether the market reacts to the ERE recognition (measured through the effect on the earnings response coefficients of polluters). Using a sample of 118 firms designated as potentially responsible parties by the EPA, I estimate the discretionary accruals around the event year using the performance-matched modified Jones model. Overall, results suggest that polluters take income- decreasing accruals in year -1, income-increasing accruals in year 0 (the event year), and income- increasing accruals in year +1; the practice of earnings management is uniform across firms regardless of the level of materiality of the ERE; the informativeness of earnings for polluters declines after they release earnings containing a material ERE and that it is lower than that of non- polluters; and polluters spend in general more on environmental non-remediation expenses in the event year.…

Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This book deals with the economic consequences of the current financial reporting requirements for Research and development. The book contains two studies that shed light on the impact of R&D reporting in one developed (USA) and one less developed economy (Egypt). In the first analysis, I find that R&D productivity increases cost of capital and information risk factors directly and indirectly through motivating managerial accounting discretion. High R&D expenditure firms incur 23.4 (216) basis points higher cost of debt (equity) compared to low R&D expenditure firms. Also, R&D firms have relatively higher weight for the discretionary component of accruals quality compared to the innate component in cost of equity capital calculations. In the second analysis, I find that the larger the potential intangible assets of firms the more analysts will cover these firms and pursue private information about these firms.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Depuis que les scandales financiers massifs d'Enron, de WorldCom, etc., ont été rendus publics au début des années 2000, la communauté comptable a fait l'objet de nombreuses accusations, allant du manque d'efficacité à la collusion dans des activités frauduleuses. De vastes réformes institutionnelles et des exigences réglementaires plus strictes ont été adoptées aux États-Unis, et imitées partout dans le monde, pour regagner la confiance des investisseurs dans les marchés des capitaux. L'information financière et l'audit sont devenus une cible privilégiée de ces réformes. Toutefois, bon nombre des symptômes des maux de la communauté comptable existent toujours et peuvent représenter un défi à long terme pour les régulateurs et les marchés des capitaux. Ce manuscrit en deux chapitres est une tentative positiviste d'expliquer les défaillances actuelles de la communauté comptable en utilisant les perspectives de la théorie néo-organisationnelle. Les auteurs pensent que le pouvoir disparate des entreprises par rapport aux groupes fragmentés de parties prenantes en conflit avec le FASB fait du lobbying en particulier un outil efficace des entreprises pour s'imposer. 92 pp. Französisch.…

Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Elbannan MohamedMohamed Elbannan is an Associate Professor of Accounting in Cairo University, Egypt. He received his Ph.D. in accounting from Southern Illinois University. William McKinley is Rehn Professor of Management at Southe. …

Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Elbannan MohamedDr. Mohamed Elbannan has authored several scholarly papers and monographs in financial economics, particularly in the area of the economic consequences of financial reporting and regulation. His previous work probes t.…

Taschenbuch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This textbook is intended for an undergraduate course in tax accounting, an introductory MBA tax course, or tax practitioners and foreign investors with limited awareness of the Egyptian tax code. This textbook focuses on tax of legal persons, including business corporations and partnerships, deriving income on Egyptian soil or through Egyptian sources. Taxation is an essential tool of fiscal policy. It is even more so in developing countries with growing economies. Egypt has been undergoing economic reforms for two decades, and tax policy has been at the heart of the changes. Spurred by a growing population, widening deficit, and increasing public debt, the tax policy reforms were implemented in stages and focused on reasonable taxation that stimulates economic activity. Smart, flexible, investment-friendly tax regulations were implemented, reducing marginal business tax rates to almost half and incorporating controls against money laundering and unlawful income shifting. This textbook discusses the Egyptian tax environment, describes history of the tax law, details tax treatment of business income and costs on an income tax return, and highlights basic tax accounting issues. 192 pp. Englisch.…

Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Elbannan MohamedDr. Mohamed Elbannan is an associate professor of accounting at Cairo University and the American University in Cairo. His areas of expertise are in financial accounting and capital markets. His research has been publ.…

Kartoniert / Broschiert. Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Elbannan MohamedMohamed Elbannan is an Associate Professor of Accounting at Cairo University, Egypt. His previous work was published in Accounting, Organizations and Society, Review of Quantitative Finance and Accounting and others. .…