Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a … sustainability; and yet the lack of clear definitions has left a vacuum of corporate guidance. Corporate Social Responsibility (CSR …) has become a synonym for corporate action towards sustainability, but companies continue to struggle to understand how to …

Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an … undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that …

now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …

of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …

Instead of relying on accounting principles and illustrative accounting examples, this paper examines the rationale for …

Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

condition its effective independence. Vulnerability may be real or accounting based. However, no matter its origin … paper analyses in the context of simple VAR model the interplay between capitalization, accounting rules and dividend …