treated with the utmost caution, in particular owing to the absence of accounting regulation in France in the inter-war years …

based on group accounting, were the solutions implemented by the directors to manage the Group's increasing complexity and …

The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations … concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting … introduced the first regulations on accounting subsidiaries in the French Plan Comptable and limited the reciprocal shareholdings …

model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great … countries have gone through four identified phases of goodwill accounting, classified as (1) static (immediate or rapid … precisely, it relates a balance sheet theory, which distinguishes four phases in accounting treatment for goodwill, to the shift …

The main subject of the paper is the theory of accounting measurement as observed in its historical development. More … this subject, we deemed it appropriate to focus our attention on those scholars who left their mark on the accounting … summarized in the following considerations. In the second half of the nineteenth century, some of the best accounting experts …

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by … accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This … paper investigates how accounting choices meet the information needs of various stakeholders. Analyzing the R&D policy of …

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …