الصفحة 1
الصفحة 1
Formulation of Appropriate Laws : A New Integrated Multidisciplinary Approach and an Application to Electronic Funds Transfer Regulation
This book presents such an approach using the Electronic Funds Transfer (EFT) regulation in Australia as its vehicle of analysis. The two-pronged approach offered in this book can be applied to formulate efficient laws that maximise the social welfare of the country, irrespective of social, political and economic organisations of the country under study. As such, this book makes several distinct contributions to the literature in law as it: . develops a new integrated multi-disciplinary approach using quantitative methods to formulate appropriate laws; . applies recent developments in welfare economics.
EU External Action in International Economic Law : Recent Trends and Developments
The topic of the external action of the EU within international economic law, with a special focus on investment law. The aim of the volume is to provide the reader with an appraisal of the most recent trends and developments that have characterised a field that has been rapidly evolving and in which the EU has imposed itself as a leading actor.
Accounting, Cash Flow and Value Relevance
Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
