This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …

may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …

The paper examines an early case of creative accounting, and how, during British industrialization, accounting was … contrast to much of the prior literature, which argues that entrepreneurs made poor use of accounting techniques in the British …, including political lobbying and accounting for the accumulation of capital. To illustrate lobbying behaviour, the paper …

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

approach to accounting regulation was rules-based in comparison to the principles-based system of the UK . In addition to … adopting an independent standard setting, the International Accounting Standards Board's second principle is aimed at …

Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …