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Author Wanderley, Claudio
Title Accounting in Latin America
Imprint Bingley : Emerald Publishing Limited, 2014
©2014
book jacket
Descript 1 online resource (207 pages)
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
Series Research in Accounting in Emerging Economies Ser. ; v.14
Research in Accounting in Emerging Economies Ser
Note Cover -- Accounting in Latin America -- Copyright page -- Contents -- List of Contributors -- List of Reviewers -- Editorial Advisory Board -- About the Editors -- Introduction -- Accounting Information Quality in Latin- and North-American Public Firms -- Introduction -- Theoretical Framework -- Methodological Procedures -- Hypothesis Development and Model Definition -- Results and Analysis -- Concluding Remarks -- Notes -- References -- Appendix -- Financial Reporting and Foreign Direct Investments in Latin America -- Introduction -- Financial Reporting in Latin America: Recent Developments and Main Characteristics -- Development of Financial Sector in Latin American Countries -- Hypotheses Development -- Econometric Model and Data -- Results of Empirical Analyses -- Conclusions -- Notes -- Acknowledgment -- References -- A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms -- Introduction -- Construction of a Social Disclosure Index -- Methods -- Reliability and Validation Tests of the Social Disclosure Index -- Conclusions -- Notes -- References -- Appendix A: Pearson Correlation Matrix between Variables of Social Disclosure Index -- Appendix B: List of Companies Components of the Study -- Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America -- Introduction -- Research Method -- FCPA Anti-Bribery, Accounting, and Internal Control Provisions -- Common Bribery Schemes in Latin America -- Auditor's Responsibility with Respect to FCPA Violations -- Auditor's Liability with Respect to FCPA Violations of Their Clients -- Conclusion -- Notes -- References -- Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies -- Introduction -- Performance Measurement and Strategy -- Methodological Procedures -- Results
Conclusions -- References -- Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises -- Introduction -- Literature Review and Theory -- Garengo's PMS Typology for SME -- Quality Management -- Quality and Measurement -- Research design -- Analysis of the Classification of the PMS -- Discussion about the Quality Management and the Use of PMS -- Conclusion -- References -- About the Authors
Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region
Description based on publisher supplied metadata and other sources
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2020. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
Link Print version: Wanderley, Claudio Accounting in Latin America Bingley : Emerald Publishing Limited,c2014 9781784410681
Subject Accounting -- Latin America
Electronic books
Alt Author Frezatti, Fabio
Tsamenyi, Mathew
Uddin, Shahzad
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