IFRS Accounting Quality in Latin America: A Comparison with Anglo-Saxon and Continental European Countries and the Role of Cross-Listing in the U.S.

2014 ◽  
Author(s):  
Verrnica de FFtima Santana ◽  
Alex Augusto Timm Rathke ◽  
Isabel Lourenno ◽  
Fllvia ZZboli Dalmmcio
Keyword(s):  
Latin America ◽  
European Countries ◽  
Accounting Quality ◽  
Anglo Saxon ◽  
Cross Listing ◽  
The U.S

THE ROLE OF THE U.S. AS AN EXTERNAL ACTOR IN THE INTEGRATION OF LATIN AMERICA

1969 ◽  
Vol 7 (3) ◽  
pp. 199-216 ◽  
Author(s):  
Robert Edwin Denham
Keyword(s):  
Latin America ◽  
The U.S

scholarly journals International Financial Reporting Standards and Earnings Management in Latin America

2016 ◽  
Vol 20 (3) ◽  
pp. 368-388 ◽  
Author(s):  
Alex Augusto Timm Rathke ◽  
Verônica de Fátima Santana ◽  
Isabel Maria Estima Costa Lourenço ◽  
Flávia Zóboli Dalmácio
Keyword(s):  
United States ◽  
Latin America ◽  
Earnings Management ◽  
Latin American ◽  
Financial Reporting ◽  
The United States ◽  
Reporting Standards ◽  
Anglo Saxon ◽  
Financial Reporting Standards ◽  
Cross Listing

Abstract This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile), when compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia), and with the main Continental European economies (France and Germany). The results show that Latin American firms present a higher level of earnings management than Continental European and Anglo-Saxon firms, and this opportunistic behavior remains significant when only global players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting standards (IFRS) and strong reporting incentives, countries' specific characteristics still play an important role in the way IFRS is implemented in each country.

Toward a New Self-Understanding: The U.S. Catholic Missionary Movement on the Eve of the Quincentennial

1992 ◽  
Vol 20 (4) ◽  
pp. 457-468
Author(s):  
Stephen P. Judd
Keyword(s):  
Latin America ◽  
The United States ◽  
Present Moment ◽  
American Experience ◽  
The North ◽  
Starting Point ◽  
Missionary Movement ◽  
Internal And External Factors ◽  
The U.S

This article takes as its starting point the presence and evolving role of U.S. Catholic missioners in Latin America. The occasion of the 500 Years Commemoration provides an opportunity to reconsider this contemporary movement and its contribution to forging a church from the perspective of the poor in Latin America. It examines those internal and external factors that have shaped a new way of doing mission based on a recognition of “otherness” and develops some of the motivations that are unique to the North American experience. Awareness of these contributions together with challenges that arise out of the present moment form the backdrop for what is envisioned as an ongoing attempt to articulate the U.S. Catholic missionary movement both in Latin America and the United States.

Latin America

2013 ◽  
Author(s):  
Lars Schoultz
Keyword(s):  
Latin America ◽  
Cold War ◽  
Labor Unions ◽  
Social Groups ◽  
Balance Of Power ◽  
Military Aid ◽  
The Cold War ◽  
The U.S

This chapter examines the role of Latin America in the Cold War. It explains that Latin America did not play a significant independent role in the Cold War and largely served as a symbol whereby communist adversaries could attempt to tilt the bipolar balance of power. It discusses how Latin America's military became the U.S. government's vehicle for meeting the communist challenge and highlights America's fear that Moscow-directed local communists would consolidate their strength among important social groups, especially labor unions, and eventually seize power at a propitious moment. Thus, the U.S policy focus for Latin America turned to military aid.

THE ROLE OF THE U.S. AS AN EXTERNAL ACTOR IN THE INTEGRATION OF LATIN AMERICA

1968 ◽  
Vol 7 (3) ◽  
pp. 199-216 ◽  
Author(s):  
Robert Edwin Denham
Keyword(s):  
Latin America ◽  
The U.S

Signs of Risk: Materiality, History, and Meaning in Cold War Controversies over Nuclear Contamination

2020 ◽  
Vol 62 (3) ◽  
pp. 520-550
Author(s):  
Davide Orsini
Keyword(s):  
Cold War ◽  
Empirical Studies ◽  
Ways Of Knowing ◽  
Cultural Identities ◽  
Anglo Saxon ◽  
Radiological Risk ◽  
Material Evidence ◽  
The U.S ◽  
Over Time

AbstractThis study draws on ethnographic and archival evidence from the Italian Archipelago of La Maddalena, offshore from the northeastern corner of Sardinia, where in 1972 the U.S. Navy installed a base for nuclear submarines. It addresses two questions: (1) How do non-experts make sense of radiological risk absent knowledge and classified information about its instantiations and consequences? (2) How do objectifications of risk change and stabilize within the same community over time? STS scholarship has emphasized the epistemic and relational dimensions of lay/expert controversies over risk assessment. Many case studies, mostly focused on the Anglo-Saxon world, have assumed lay and expert ways of knowing are incompatible due to clashing cultural identities. I use Keane's concept of “semiotic ideologies” and Peircean semiotic theory to critically reassess the validity of that assumption and examine the role of material evidence in processes of signification to explain how experts and non-experts fix, challenge, and negotiate the meanings of radiological risk in sociotechnical controversies. I critically review empirical studies and analyze ethnographic and archival data to advance a set of methodological and substantive arguments: meanings of risk change as new signs become available for interpretation; and meanings of risk are semiotically regimented: their emergence or silencing depend upon the power relations in place in a given community and organizational efforts to assemble coherent technopolitical arguments. I call this set of organizational practices “politics of coherence.”

The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.

2007 ◽  
Author(s):  
Feng Chen ◽  
Ira S. Weiss ◽  
Lin Zheng
Keyword(s):  
Analyst Coverage ◽  
Cross Listing ◽  
Predictive Role ◽  
The U.S
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