vanish. -- Development Accounting ; Productivity ; Intermediate Goods …

Kommunale Rechnungslegung, kommunale Doppik, Zwecke der Rechnungslegung. - Municipal accounting, double …-entry bookkeeping, purpose of accounting …

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterized by …

This essay was a Keynote Address at the Third International Conference of the Journal of International Accounting … Research in São Paulo Brazil. It addresses the question of why the volume and quality of international accounting research have … grown rapidly in recent years. It begins by asking why we do accounting research and moves on to discuss the reasons for …

of the author of this book, the weaknesses of modern accounting tools could be overcome through the clear differentiation … of accounting statics and dynamics made by the formal criterion of dimension: instant or duration. The demarcation of …

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The … fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial … reporting practices. To understand why this should be so, the thesis studies continuously contemporary accounting (COCOA), the …