accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …

The history of accounting for private railway companies in Germany shows that these companies played a major role in … the diffusion of historical cost accounting principles and gave birth, together with big other joint stock companies, to … the dynamic" or second stage of capitalist accounting, at least in continental Europe. If the representatives of such …

Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency … adoption of IFRS standards on the accounting treatment of intangible assets. In a first part, we examine and compare the …From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting …

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the … governance model has fostered such behaviour. Far from the opportunism hypothesis supported by Positive Accounting Theory, profit …

in the setting of accounting standards. The comparative literature suggests the opposition between “expert” and … “representative” standard-setters. Considering both notions in the context of accounting standard-setting leads us to qualify this …

Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion …