Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.

Digital Transformation in Accounting is a critical guidebook for accountancy and digital business students and practitioners to navigate the effects of digital technology advancements, digital disruption, and digital transformation on the accounting profession. Drawing on the latest research, this book: Unpacks dozens of digital technology advancements, explaining what they are and how they could be used to improve accounting practice. Discusses the impact of digital disruption and digital transformation on different accounting functions, roles, and activities. Integrates traditional accounting information systems concepts and contemporary digital business and digital transformation concepts. Includes a rich array of real-world case studies, simulated problems, quizzes, group and individual exercises, as well as supplementary electronic resources. Provides a framework and a set of tools to prepare the future accounting workforce for the era of digital disruption. This book is an invaluable resource for students on accounting, accounting information systems, and digital business courses, as well as for accountants, accounting educators, and accreditation / advocacy bodies.

This series arose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries).
Through an increasing awareness of the real issues and the accounting practices advocated in it, these works have become relevant to the actual needs of its readers, and is making real contributions to the accounting development process of emerging economies.
The volumes presented aim to:
*Raise the level of interest in the specific problems of accounting in emerging economies
*Increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries
*Provides an authoritative overview of the research and progress in this field

This volume describes the development of accounting thought during the twentieth century by focusing on a relatively narrow and long-lived issue, income smoothing.
The task begins with the creation and description of three taxonomies of income smoothing literature in order to identify the context and bounds of the preferences and behavior that are to be the subject of the study. Then a chronological review of English-language literature referring to income smoothing behavior is conducted that covers the period, 1893 through 1998. The review starts with literature discussing secret reserves created so that fat years could pay for lean years and moves to income smoothing as a criterion for accounting choice.
This literature on the smoothing criterion provided motivation for some of the earliest modern empirical studies in accounting. Empirical studies of smoothing have continued at a fairly constant rate since 1966 and make up a substantial portion of the literature review. A modification of the conventional smoothing hypothesis is proposed at the conclusion of the narrative that takes into account some relevant variables that tend to be overlooked because of the fragmentation of the literature. An extensive annotated bibliography and other appendices provide important supplements to the narrative.

All articles in this book explain how teaching methods or curricula/programs can be improved. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate. Volume 20 includes papers that examine topics: assisting students with career selection via personality assessments to enhance students' comprehension of the accounting cycle, incorporating exercises in an auditing course to help students better understand analytical procedures and developing journal lists to assist with departmental decisions. This also includes a special section that examines efforts to integrate accounting with other core business disciplines in the curriculum. This section includes two papers from instructors who have developed theme-based accounting ethics courses. In these cases the instructor focuses the course on developing wisdom in accounting decisions and development with a leadership focus.

BPP Learning Media is the AIA s official publisher and our Study Texts are endorsed by AIA examiners.

BPP Learning Media is the AIA s official publisher and our Study Texts are endorsed by AIA examiners.

Develop a strong foundation in accounting that prepares you for future study and success in today's business world with Warren/Jonick/Schneider's leading ACCOUNTING, 28E and CNOWv2 digital resources. This edition connects accounting concepts to the "bigger picture" as chapter-opening schemas clearly demonstrate how each chapter's content fits within the overall framework of the book. The CNOWv2's Journal Entry Tool reinforces this approach by automatically illustrating the impact of transactions on the accounting equation. This book's hallmark presentation of the accounting cycle provides an unmatched foundation for understanding later chapters and future coursework. The authors have carefully streamlined content and improved learning features to ensure you have the understanding of today's accounting and specific tools you need to succeed.

Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.

A detailed guide to the discipline of corporate valuation

Designed for the professional investor who is building an investment portfolio that includes equity, "Corporate Valuation for Portfolio Investment" takes you through a range of approaches, including those primarily based on assets, earnings, cash flow, and securities prices, as well as hybrid techniques.

Along the way, it discusses the importance of qualitative measures such as governance, which go well beyond generally accepted accounting principles and international financial reporting standards, and addresses a variety of special situations in the life cycle of businesses, including initial public offerings and bankruptcies. Engaging and informative, "Corporate Valuation for Portfolio Investment" also contains formulas, checklists, and models that the authors, or other experts, have found useful in making equity investments.Presents more than a dozen hybrid approaches to valuation, explaining their relevance to different types of investorsCharts stock market trends, both verbally and visually, enabling investors to think like traders when neededOffers valuation guidance based on less quantitative factors, namely management quality and factors relating to the company and the economy

"Corporate Valuation for Portfolio Investment" puts this dynamic discipline in perspective and presents proven ways to determine the value of corporate equity securities for the purpose of portfolio investment.

For more than 60 years, Accounting for Governmental & Nonprofit Entities has led the market in governmental accounting. It is a comprehensive government and not-for-profit accounting text, written for students who will be auditing and working in public and not-for-profit sector entities. Originally published in 1951 and written by Professor R. M. Mikesell, this book and the many subsequent editions revised by Professors Leon Hay, Earl Wilson, Susan Kattelus, Jacqueline Reck, Suzanne Lowensohn, and Daniel Neely have given generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of government and not-for-profit organizations, as well as an understanding of how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers. The vision of the early authors continues to be reflected in this 19th edition, and their strategy of providing a large and innovative set of instructional support materials prepared and tested in the classroom by the authors continues to be a guiding principle today. The current author team brings to this edition their extensive experience teaching government and not-for-profit courses as well as insights gained from their professional experience, scholarly writing, and professional activities. The result is a relevant and accurate text that includes the most effective instructional tools.

Christopher Nobes is a world renowned scholar in the field of international accounting. This important book presents a carefully edited selection of his work - written over a period of 20 years - on comparative international financial reporting. It will improve access to an important body of literature published over a wide range of journals and will be an essential source for both academics and students alike.The book features discussions on: the international origins of bookkeeping classification of accounting systems differences in international accounting systems and their effects European harmonization IASC harmonization International Accounting and Comparative Financial Reporting will be welcomed by academics and senior students interested in both national and international accounting.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

The guide for reading long-term trends in the foreign currency market

To thrive in the marketplace traders must anticipate, enter, and stay with trends in the foreign exchange market.

In this much-needed guide top forex, expert Greg Michalowski clearly explains the attributes of successful traders, and shows how traders can set themselves up for success by drafting an explicit mission statement and game plan. The book also contains the tools and techniques traders need to read the markets and identify when a market is in a trend. Michalowski shows traders how to enter an emerging trend, how to manage the position, and how to exit the position most effectively.Includes the technical tools needed to invest in the foreign exchange market: moving averages, trendlines, and Fibonacci levelsShows how to identify a trend and stick with the trend through its durationWritten by Greg Michalowski who was cited by "SmartMoney" magazine as a "go to" source for making money moves

With this book, Michalowski offers an important resource for identifying and riding out long-term trends in the volatile foreign currency.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

This package includes MyLab Accounting. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. The 11th edition of this market-leading text offers an accessible, effective introduction to key accounting and finance topics. With a focus on decision making, Accounting and Finance for Non-Specialists teaches you how to apply your learning to real-world business scenarios. Key Features * Step-by-step approach helps you master different topics without technical jargon * Real-world examples provide opportunities to apply and develop techniques * Activities and exercises integrated throughout the book help you understand the subject fully * Focus on decision making prepares you for careers in business New to this edition * Up-to-date coverage, including key changes to IFRS Standards and the Conceptual Framework for Financial Reporting * A greater number of activities * New and updated real world cases help you to understand the theory in practice * Increased emphasis on critical thinking - so important to employers * Revised coverage of small business finance Join over 10 million students benefiting from Pearson MyLabs This title can be supported by MyLab Accounting, an online homework and tutorial system designed to test and build your understanding. MyLab Accounting provides a personalised approach, with instant feedback and numerous additional resources to support your learning. * A personalised study plan * Usable either following chapter-by-chapter structure or by learning objective * Worked solutions showing you how to solve difficult problems * Limitless opportunities to practise Use the power of MyLab Accounting to accelerate your learning. You need both an access card and a course ID to access MyLab Accounting.

The eleventh edition of Multinational Financial Management is a comprehensive survey of the essential areas of the international financial market environment, including foreign exchange and derivative markets, risk management, and international capital markets and portfolio investment. Designed for upper-level undergraduate and masters-level courses in international finance and management, this textbook offers readers a conceptual framework for analyzing key financial decisions of multinational firms. The authors both explain and simplify multinational financial management by illustrating how its basic principles share the same foundation as domestic corporate finance. Assuming no prior knowledge of international economics or finance, this substantially revised new edition builds upon the fundamental principles of domestic financial management to examine the unique dimensions of international finance. Readers are presented with a solid theoretical knowledgebase for examining decision problems, as well as practical analytical techniques that clarify the often-ambiguous guidelines used by international financial executives. All the traditional areas of corporate finance are explored from the perspective of a multinational corporation, focusing on elements rarely encountered in domestic finance such as multiple currencies, segmented capital markets, and political risks of nationalization or expropriation.

A guide to putting cognitive diversity to work Ever wonder what it is that makes two people click or clash? Or why some groups excel while others fumble? Or how you, as a leader, can make or break team potential? Business Chemistry holds the answers. Based on extensive research and analytics, plus years of proven success in the field, the Business Chemistry framework provides a simple yet powerful way to identify meaningful differences between people's working styles. Who seeks possibilities and who seeks stability? Who values challenge and who values connection? Business Chemistry will help you grasp where others are coming from, appreciate the value they bring, and determine what they need in order to excel. It offers practical ways to be more effective as an individual and as a leader. Imagine you had a more in-depth understanding of yourself and why you thrive in some work environments and flounder in others. Suppose you had a clearer view on what to do about it so that you could always perform at your best. Imagine you had more insight into what makes people tick and what ticks them off, how some interactions unlock potential while others shut people down. Suppose you could gain people's trust, influence them, motivate them, and get the very most out of your work relationships. Imagine you knew how to create a work environment where all types of people excel, even if they have conflicting perspectives, preferences and needs. Suppose you could activate the potential benefits of diversity on your teams and in your organizations, improving collaboration to achieve the group's collective potential. Business Chemistry offers all of this--you don't have to leave it up to chance, and you shouldn't. Let this book guide you in creating great chemistry!

Ensure that you're using the most up-to-date data available: Buy the 2017 Valuation Handbook - U.S. Industry Cost of Capital + Quarterly PDF Updates together! The most recent cost of capital data for approximately 180 U.S. industries, identified by Standard Industrial Classification (SIC) code The 2017 Valuation Handbook - U.S. Industry Cost of Capital provides valuation professionals with the same type of rigorous industry-level analysis previously published in the green-cover Morningstar/Ibbotson Cost of Capital Yearbook (now discontinued). The 2017 Valuation Handbook - U.S. Industry Cost of Capital provides up to eight cost of equity capital and weighted average cost of capital (WACC) estimates for each of the U.S. industries covered in the book, plus capital structure, valuation (trading) multiples, sales, market capitalization, several levered and unlevered beta estimates (e.g., ordinary-least squares (OLS) beta, sum beta, downside beta, etc.), financial and profitability ratios, equity returns, aggregate forward-looking earnings-per-share (EPS) growth rates, and more. The 2017 Valuation Handbook - U.S. Industry Cost of Capital includes data through March 31, 2017, and is intended to be used for 2017 valuation dates. For more information about Duff & Phelps valuation data resources published by Wiley, please visit www.wiley.com/go/valuationhandbooks. Also Available 2017 Valuation Handbook - U.S. Guide to Cost of Capital 2017 Valuation Handbook - International Guide to Cost of Capital 2017 Valuation Handbook - International Industry Cost of Capital Key Features Access cost of capital estimates and betas for approximately 180 U.S. industries Reference industry-level valuation multiples, growth rates, sales, capital structure, profitability ratios, plus statistics that enable the user to gauge the impact of "debt-like" off-balance-sheet items on the capital structure of the subject industry Use the information in this book to (i) benchmark, (ii) augment, and (iii) provide additional support for your own custom analyses of the industry in which a subject business, business ownership interest, security, or intangible asset resides

This practical book shows how to deal with the complicated area of accounting of financial instruments. Containing a huge number of sophisticated worked examples, the book treats this complex subject in a way that gives clear guidance on the subject. In an introductory, controversial overview of the subject, the book highlights the mistakes that both auditing firms and the accounting standard setters are making, and demonstrates the contribution the International Financial Reporting Standards have made to the current credit crisis.