Bücher von Ahmed Riahi-Belkaoui

Delineates the distinctions between accounting by design to achieve certain ends and accounting by principle.

The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.

The author identifies the issues critical to multinational firms, provides solutions to international accounting problems, and with his focus on normative as well as descriptive solutions, helps confer on international accounting the staus of legitimate multidisciplinary inquiry.

The mix of debt and equity called capital structure, representing major claims against a corporation's assets, has been the subject of a long debate focusing on its determination, evaluation, and accounting.

This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners.

Riahi-Belkaoui shows that the value added statement can be easily derived from the income statement and is therefore easily adaptable to the needs of U.S. companies. To illustrate the usefulness of the value added statement, Riahi-Belkaoui devotes Chapter 1 to a thorough discussion of its many benefits.

An analysis of what determines the level and structure of executive compensation. Arguing that structural characteristics of the firm are equally decisive as corporate financial performance, it investigates the effects of each of these factors and offers a guide to assessing executive compensation.

?Socio-Economic Accounting, with its thorough presentation of this new means of evaluating the effects of programs on the quality of life will be important reading for accountants, businessmen, and executives who must derive the social costs and benefits of particular programs and for individuals concerned with these issues. The book will be a valuable addition to business, economic, and accounting curricula, and to courses in social and political science.?-Social Accounting Monitor

This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.

The commonly used financial statements--balance sheet, income statement, and statement of changes in cash flows-- focus on a firm's financial structure and performance over a defined period of time.

A firm's value consists of its assets-in-place and growth opportunities: its investment opportunity set. IOS plays a major role in determining a firm's corporate and accounting strategies, and how the marketplace reacts to them. Riahi-Belkaoui shows how IOS can be examined, measured, and used as one way to understand the various accounting and nonaccounting strategies espoused by management. His book fills a gap in the literature on this timely and provocative topic, and provides useful knowledge for upper management, academics, and graduate-level students.The importance of the IOS concept is beginning to be acknowledged in the literature of empirical accounting, finance, and management. There, the investment opportunity set is introduced as an explanatory or moderating variable of the relationship between accounting and economic phenomena and various predictor variables. Riahi-Belkaoui explicates a concept of growth opportunities or IOS (Chapter 1) and provides a general model for its measurement (Chapter 2). He shows its role in a general valuation model based on dividend yield and price earnings ratio (Chapter 3), in the relationship between profitability and multinationality (Chapter 4), in the determination of capital structure (Chapter 5), in a general model of international production (Chapter 6), in a general model of corporate disclosure (Chapter 7), in the relationship between systematic risk and multinationality (Chapter 8), in a model of reputation building (Chapter 9), and earnings management (Chapter 10). He goes on to discuss its role in explaining the relative market value compared to the accounting value of a multinational firm in Chapter 11, and in differentiating between the usefulness of accrual and cash flow based on valuation models in Chapter 12.

Analyzing the association between multinationality and systematic risk as measured by the market model beta, he finds that systematic risk is positively related to the level of multinationality after controlling for corporate reputation and other factors.

The first issue is a good understanding and appreciation of the principles of international taxation that include the different philosophies of taxation, the different kinds of taxes, the different tax systems, the different tax treaties and potential tax havens.

Financial analysis, based on ratio analysis, has been used as a tool for analyzing the financial strength of corporations.

Examines conceptual/empirical/practical issues associated with corporate reputation. Emphasising the importance of the roles of corporate social disclosure/organisational effectiveness, the authors stress the need for an integrative framework in explaining the nature of corporate reputation.

From the complexity of today's business world and its daily transactions has come a proliferation of new accounting standards.

Covered are the anthropological/inductive paradigm, the true income/deductive paradigm, the decision usefulness/decision model paradigm, the decision usefulness/decision maker/aggregate market behavior paradigm, and the decision usefulness/decision maker/individual user paradigm.

In Chapter Six he turns to the relationship between the level of corporate reputation and managers' ccounting choices, and in Chapter Seven examines the value relevance of earnings, cash flows, multinationality, and corporate reputation.

In doing so, he shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit.

Value added reporting provides a better measure of the wealth produced by a firm than other methods, says Riahi-Belkaoui in this research-based analysis. Empirical studies of its uses in Europe support the author's contention and provide a compelling argument for its use in the United States.

Designed to provide a conceptual framework for management accounting. The student as well as the practitioner in management accounting should be aware not only of the new multidisciplinary scope of the field but also of the conceptual foundations which justify this extended scope.

Accounting may be viewed and analyzed as its own special sort of language says Riahi-Belkaoui, and accounting is the language of business.