A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance

This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic binomial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.

Autorentext

The Author: Gabi Ebbers obtained her first degree (in BWL) from the Universität Münster, Germany and subsequently gained masters degrees from the University of Wales, Bangor (M.A. in Banking and Finance) and the Université Paris-Dauphine (Magistère Banque-Finance-Assurance). In 1998 she obtained her Ph.D. in international accounting at the University of Wales, Bangor. Gabi Ebbers is employed as Project Manager of the German Accounting Standards Committee, Berlin.

Inhalt

Contents: International Accounting Regulation - Regulation and Compliance - Institutional Structures and Regulatory Design - Fixed Asset Revaluation - Foreign Currency Reporting - The Definition of a Subsidiary - Probabilty Model of Compliance in Financial Reporting.