The research topic is analysing financial statements of Suez Channel Company from the construction beginning to the end (1859-1869)

This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g. the Temporal and the Closing- rate Methods, as far...

The Quantity Theory of Money is implicitly embedded in the arguments for price level adjusted financial statements - inflation accounting. Historically, the instability of commodity prices, which is due to changes in relative prices, is considered by one school of economic thought (monetarism)...

How can a potential user distinguish between a quantitative model that may be of some real value and one that is not? The model builder rarely provides much help, since most are advocates of their own work and tend to lose their objectivity toward the model. Therefore, an independent evaluation...