Anglo-American standards through the study of one aspect of the accounting methods: the financial statements presentation …

— one responsible for equity and the other for fixed-income investments — in an asset management company attempting to … between financial returns and social responsibility. Elaborating on these findings, the article argues that instruments can …

Information on the activity of Mary P. Follet, her theory on business management and her contribution to the …

While it is generally maintained that earnings management can occur to inform as well as to mislead, evidence that … earnings management informs has been scarce, and evidence that credibility increases with signal costliness inexistent. We … provide evidence that firms use discretion over financial reporting and real activities to report higher earnings on lower …

Planning and management control in France in 1998, the major changes in the management control systems. …

The paper reports the results of a survey of the content and learning materials used in courses in financial statement … course content appear related to where the financial statement analysis course lodges within the accounting curriculum. …

control, a management practice theorised as early as the 1920s in America, was seen by many actors as one of the practices … business management was not the only goal: more broadly, there was a desire to change society as a whole. <p> This article is … critique of capitalism and the social reformers’ proposals in changing business management methods. …