000			04871cam a2200697Ii 4500
001			ocn926709241
003			OCoLC
005			20220712021453.0
006			m o d
007			cr cnu---unuuu
008			151026s2015 ilu ob 001 0 eng d
040			_aN$T _beng _erda _epn _cN$T _dN$T _dIDEBK _dYDXCP _dCDX _dEBLCP _dDEBSZ _dVLB _dCUY _dIDB _dMERUC _dOCLCQ _dSAV _dOCLCQ _dUUM _dKSU _dEZ9 _dINT _dOCLCQ _dTKN _dU3W _dDEGRU _dOCLCO _dOCLCQ _dK6U _dOCLCO
020			_a9780226210889 _q(electronic bk.)
020			_a022621088X _q(electronic bk.)
020			_z9780226210742
020			_z022621074X
029	1		_aAU@ _b000056747795
029	1		_aDEBSZ _b454932146
035			_a(OCoLC)926709241
050		4	_aHF5667 _b.R323 2015eb
072		7	_aBUS _x001010 _2bisacsh
082	0	4	_a657 _223
084			_aQP 820 _2rvk
049			_aMAIN
100	1		_aRamanna, Karthik, _eauthor. _91082983
245	1	0	_aPolitical standards : _bcorporate interest, Ideology, and leadership in the shaping of accounting rules for the market economy / _cKarthik Ramanna.
264		1	_aChicago ; _aLondon : _bThe University of Chicago Press, _c2015.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
504			_aIncludes bibliographical references and index.
505	0		_aThe benchmark: what should GAAP look like? -- Goodwill hunting: the political economy of accountability for mergers and acquisitions -- The shrinking big N: rule-making incentives of the tightening oligopoly in auditing -- Why fair value is the rule: the changing nature of standard setters -- Local interests in global games: the cases of China and India -- My own private company council: how a new accounting rule-maker is born -- Political standards: lobbying in thin political markets -- Managers and market capitalism.
588	0		_aPrint version record.
520			_a"Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively--and sometimes unwittingly--by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of "thin political markets" to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts--but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism"--Publisher.
590			_aeBooks on EBSCOhost _bEBSCO eBook Subscription Academic Collection - Worldwide
650		0	_aAuditing. _945149
650		0	_aConsolidation and merger of corporations.
650		0	_aSocial responsibility of business.
650		6	_aEntreprises _xFusion. _9896716
650		6	_aEntreprises _xResponsabilité sociale. _9870903
650		7	_aBUSINESS & ECONOMICS _xAccounting _xFinancial. _2bisacsh _9854585
650		7	_aAuditing. _2fast _0(OCoLC)fst00821166 _945149
650		7	_aConsolidation and merger of corporations. _2fast _0(OCoLC)fst00875660
650		7	_aSocial responsibility of business. _2fast _0(OCoLC)fst01122851
650		7	_aRevision _gWirtschaft _2gnd _91082984
650		7	_aRechnungslegung _2gnd _91082985
650		7	_aSoziale Verantwortung _2gnd _9912972
650		7	_aMarktregelung _2gnd _9980259
655		0	_aElectronic books.
655		4	_aElectronic books.
776	0	8	_aRamanna, Karthik. _tPolitical standards. _dChicago ; London : The University of Chicago Press, 2015 _z9780226210742 _w(DLC) 2015011503 _w(OCoLC)906027812
856	4	0	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1048681
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938			_aEBL - Ebook Library _bEBLB _nEBL4312105
938			_aEBSCOhost _bEBSC _n1048681
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