简介
Summary:
Publisher Summary 1
The new global climate of free enterprise has brought with it a proliferation of offshore financial centers that presumably have important roles to play in the emergent global economy. The air of secrecy that appears to pervade the activities of offshore financial centers may well slant or obscure any real understanding of the functions of such centers. The authors investigate the role of major international accounting firms and their services in the processes of business facilitation in the locations that host these centers. By focusing the investigation upon the role of the accounting firms in offshore financial centers, the authors gain a better grasp of the real or potential impacts of the firms in the global economy and in the jurisdictions that host them. Not only do the authors provide a detailed assessment of what the major accounting firms are actually doing in the centers, but they point out what attributes are needed by jurisdictions hoping to succeed as offshore financial centers. The centers included are Antigua, Barbuda, the Bahamas, Barbados, Bermuda, the Cayman Islands, the Channel Islands, the Isle of Man, Gibraltar, Malta, Cyprus, Bahrain, the United Arab Emirates, Mauritius, the Seychelles, Singapore, and Vanuatu.
Publisher Summary 2
McKee (economics, Kent State U.), Don E. Garner (accounting, California State U.) and Yosra Abuamara McKee (economics, Kent State U.) continue recent research into the role of major international accounting firms and their service in facilitating business in the locations that host them and in the global economy as a whole. They cover the general frame of reference, offshore financial centers and major accounting firms in regional contexts, institutional parameters for accounting practice, and implications for growth and change. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Publisher Summary 3
Investigates the role of accounting firms in offshore financial centers that expands our understanding of the effects of the major accounting firms on the global economy.
目录
Cover
Offshore Financial Centers, Accounting Services and the Global Economy
Contents
Acknowledgments
Introduction
Part I The General Frame of Reference
Chapter 1 The Role of Offshore Financial Centers
OFFSHORE CENTERS AND THE WORLD ECONOMY
SUMMARY AND CONCLUSIONS
Chapter 2 The Centers, International Services and the Accounting Firms
THE DEVELOPMENT OF OFFSHORE BUSINESS ACTIVITY
SERVICES AND THEIR PROVIDERS IN OFFSHORE ENVIRONMENTS
A FINAL OVERVIEW
Chapter 3 Offshore Financial Centers and the Accounting Firms in a Global Perspective
Part II Offshore Financial Centers and the Major Accounting Firms in Regional Contexts
Chapter 4 The Firms in Selected Caribbean and North Atlantic Centers
ANTIGUA AND BARBUDA
THE BAHAMAS
BARBADOS
BERMUDA
THE CAYMAN ISLANDS
A FINAL OVERVIEW
Chapter 5 The Firms in Selected European Centers
THE CHANNEL ISLANDS
THE ISLE OF MAN
CYPRUS
GIBRALTAR
MALTA
A FINAL OVERVIEW
NOTE
Chapter 6 The Firms in Offshore Centers in the Persian Gulf, the Indian Ocean and the Far East
THE PERSIAN GULF
THE INDIAN OCEAN
THE FAR EAST
Part III Institutional Parameters for Accounting Practice
Chapter 7 Accounting and Business Environments in the Caribbean and the North Atlantic
ANTIGUA AND BARBUDA
THE BAHAMAS
BARBADOS
BERMUDA
CAYMAN ISLANDS
NOTE
Chapter 8 The Climate for Accounting and Business Services in Selected European Centers
CHANNEL ISLANDS
THE ISLE OF MAN
CYPRUS
GIBRALTAR
MALTA
Chapter 9 Accounting and Business Environments in the Persian Gulf, the Indian Ocean and the Far East
BAHRAIN
UNITED ARAB EMIRATES
MAURITIUS
SEYCHELLES
SINGAPORE
VANUATU
Part IV Implications for Growth and Change
Chapter 10 Offshore Financial Centers, Accounting Services and the Global Economy
WESTERN HEMISPHERE LOCATIONS
EUROPEAN LOCATIONS
LOCATIONS SELECTED AT LARGE
Chapter 11 Some Final Reflections
Bibliography
Index
About the Authors
- 名称
- 类型
- 大小
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