Open access peer-reviewed Edited Volume

Accounting and Corporate Reporting

Today and Tomorrow

Edited by Soner Gokten

Baskent University, Ankara-Turkey

We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

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Accounting and Corporate ReportingToday and TomorrowEdited by Soner Gokten

Published: September 20th 2017

DOI: 10.5772/66609

ISBN: 978-953-51-3550-0

Print ISBN: 978-953-51-3549-4

Copyright year: 2017

Books open for chapter submissions

9350 Total Chapter Downloads

1 Crossref Citations

1 Dimensions Citations

chaptersDownloads

Open access peer-reviewed

1. Paradigm Shift in Corporate Reporting

By Pınar Okan Gökten and Beyhan Marşap

791

Open access peer-reviewed

2. Integrated Reporting: A Template for Energy Companies

By Gülçin Yıldırım, Tuğçe Uzun Kocamış and Figen Öker Türüdüoğlu

476

Open access peer-reviewed

3. Greening Accounting: An Inevitable Link to Help Firms Connect with Sustainability

By Somnath Debnath

310

Open access peer-reviewed

4. Greening Accounting II: Exploring Feasibility of Environmental Accounting Framework

By Somnath Debnath

294

Open access peer-reviewed

5. Adaptation of International Accounting Standards: Case of Portugal

By Helena Isabel Barroso Saraiva, Maria‐Céu F.G. Alves and Vítor M.S. Gabriel

536

Open access peer-reviewed

6. M2M-Fair Value Accounting

By Yıldız Özerhan and Banu Sultanoğlu

1102

Open access peer-reviewed

7. Reporting for Carbon Trading and International Accounting Standards

By Figen Öker and Hümeyra Adıgüzel

347

Open access peer-reviewed

8. Accounting Choices in Corporate Financial Reporting: A Literature Review of Positive Accounting Theory

By İdil Kaya

875

Open access peer-reviewed

9. Value Relevance of Accounting Data in an Emerging Market: Did Accounting Reforms Make a Difference?

By Mine Aksu, Ayse Tansel Cetin and Can Simga Mugan

333

Open access peer-reviewed

10. Associativism of Accounting Professionals

By Osmar Antonio Bonzanini, Amélia Cristina Ferreira da Silva and Teresa Gabriela Marques Leite

775

Open access peer-reviewed

11. Behavioral Accounting and its Interactions

By Filiz Angay Kutluk

1209

Open access peer-reviewed

12. The Future of Accounting Profession in an Era of Start-Ups

By Burak Özdoğan

682

Open access peer-reviewed

13. Graphical and Textual Presentations in Financial Reports

By Seedwell T.M. Sithole

275

Open access peer-reviewed

14. Historical Development of Government Accounting

By Mihriban Coşkun Arslan

360

Open access peer-reviewed

15. Public Accounting Reform from Institutional Theory Perspectives: Case of Turkey

By Ceray Aldemir and Tuğba Uçma Uysal

353

Open access peer-reviewed

16. The Factors Used to Create Performance-Based Budgeting: A Research on Turkey

By Hakan Vahit Erkutlu, Şükran Güngör Tanç and Seyhan Çil Koçyiğit

393

Open access peer-reviewed

17. The Managerial Perspective and Systems of Accountability in Judicial Offices

By Ubaldo Comite

239

Edited Volume and chapters are indexed in

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  • Base
  • CNKI

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