Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245180
Title: A comparative analysis of regulatory strategies in accounting and their impact on corporate compliance
Author: Ebbers, Gabriele K.
Awarding Body: University of Wales, Bangor
Current Institution: Bangor University
Date of Award: 1998
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Abstract:
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.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.245180  DOI: Not available
Keywords: Financial reporting; European multinationals Management Law Law enforcement Prisons
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