Number of items: 2.
Article
Anderson, Deborah and
Suzuki, Tomo
(2014)
Financialisation of global markets: the role of private sector accounting standard setting.
Law and Financial Markets Review, 8 (1).
pp. 20-26.
Link to full text available through this repository.
- Abstract
Financial reporting often creates new realities rather than merely reflecting reality. How, then, would the globalization of International Financial Reporting Standards (IFRS), as a specific mode of presenting reality, affect our markets? Drawing on fair value accounting instead of traditional historical cost accounting, IFRS makes the business realm and society amenable to financialisation. This process of converting real markets into tradable components, particularly by the private sector, may not contribute to sustainable market growth. This paper introduces three case studies to illustrate the significant impact IFRS makes on real sector markets. These consequences would in turn affect financial markets in the long term.
- Item type
- Article
- Subject(s)
- Accounting
- Uncontrolled keywords
- financial reporting, financial marketing, accounting
- Centre
- UNSPECIFIED
Book Section
Whittington, Richard and
Anderson, Deborah
(2019)
Professional Structures and Practice Change: Institutionalization Processes in Accounting and Strategy.
In:
Sturdy, Andrew,
Heusinkveld, Stefan,
Reay, Trish and
Strang, David, (eds.)
The Oxford Handbook of Management Ideas.
Oxford University Press, Oxford.
ISBN 9780198794219
Full text not available from this repository.
- Item type
- Book Section
- Subject(s)
- UNSPECIFIED
- Centre
- UNSPECIFIED
This list was generated on Mon Feb 18 20:24:55 2019 UTC.