. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

making a running comparison with developments in Spain. This international comparison addresses the evolution of the same …

In this article we explore organisational changes associated with the automation of financial intermediaries in Spain …

This article explores the Americanisation of food retailing in Spain while making a running comparison with … study is to understand how Americanisation and retail innovation take place in a late-comer like Spain in the early stages … of the self-service revolution. The comparison between Spain and the UK facilitates how different starting points …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing … a financial meltdown, the article has analysed the nature and impact of Fair Value Accounting in view of the recent …

place . The entire population of the Polish broker-dealers market was investigated. Based on the accounting assessment of …

Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial …

ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …