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International accounting regulation by the United Nations: a power perspective

Article Abstract:

Research focusing on the efforts and involvement of the United Nations (UN) in transnational corporation accounting regulation since this issue emerged in the 1970s has established that international regulation of corporate accounting is an important variable in determining economic and political links between countries. The needs and aims of developing countries and developed countries are very different in this area. The UN is the only international forum where developing countries are represented on an equal basis with developed countries in terms of accounting standard setting.

Author: Rahman, Sheikh F.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
Accounting Methods, Influence, United Nations

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"Interests" and accounting standard setting in Malaysia

Article Abstract:

There has been a power struggle within the Malaysian accounting profession among opposing groups seeking to control the accounting standard setting process. In particular, there has been conflict between the Malaysian Institute of Accountants and the Malaysian Association of Certified Public Accountants. Notions of state, professional and corporate interest have become connected with the standard setting process. However, standard setting will not necessarily be dominated by the same interests indefinitely.

Author: Susela, Selvaraj D.
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1999
Malaysia

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The effect of federal reserve accounting rules on the equilibrium level of overnight repo rates

Article Abstract:

An analysis on whether Federal Reserve Board accounting requirements are sufficiently pervasive to create regularities in government overnight repurchase agreement (repo) rates is presented. The overnight government repos exhibit rate exchange and variance regularities consistent with the regularities identified in the Federal (Fed) funds market. These Fed funds regularities resulted directly from the Federal Reserve regulations and accounting policies governing settlement by depositary institutions.

Author: Griffiths, Mark D., Winters Drew B.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1997
United States. Federal Reserve Board, Repurchase agreements

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Subjects list: Laws, regulations and rules, Accounting, Accounting services, Accounting law
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