کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7341290 | 1476156 | 2009 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Toward a conceptual framework of the harmonization of bank financial reporting standards in transition economies: The case of Mexico
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
In recent years banks in emerging and transition economies throughout the world have been compelled to change lending and financial reporting practices in response to the economic transition of their countries. Correspondingly, on the basis of the theory of soft budget constraints (SBC), economists have studied the relationship between economic development, banks' lending practices, and banks' penchant to overstate loans. However, very little research has been performed by accounting researchers regarding the nature of bank loan overstatement during times of financial crisis in emerging markets. Accordingly, this paper uses the theory of soft budget constraints to develop a four stage conceptual framework of the harmonization of bank financial reporting standards during times of economic transition. Emphasis is placed on using the theory of soft budget constraints to characterize the harmonization of standards and practices with respect to bank loan overstatement. The framework is applied to the harmonization of Mexican bank financial reporting during the country's economic transition of the late 1990s. The Mexican harmonization process during this period generally followed the framework.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 25, Issue 2, December 2009, Pages 237-254
Journal: Advances in Accounting - Volume 25, Issue 2, December 2009, Pages 237-254
نویسندگان
Alejandro Hazera, Salvador Marin Hernandez, Carmen Quirvan,