accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and … in reporting and disclosure regulation and policy, which can exacerbate boom/bust patterns in financial markets. …

different stages of education, R&D, the mass media and the translation industry. In Arab countries there has been a widespread … impression that there is a low level of translation activities, which in turn has led to a low output of the translation industry … performance of the Arabic book translation industry in Egypt, Lebanon, Morocco, Saudi Arabia, and Syria; (2) to understand …

special stress being laid on the notions of data, language, message and decoding/encoding), and also underlines the functions …

language situation in Sub-Saharan Africa. To establish the relationship between colonization and linguistic circumstances we …

This paper investigates the impact of language on economic performance. I use the 1956 reorganization of Indian states … on linguistic lines as a natural experiment to estimate the impact of speaking the majority language on educational and … occupational outcomes. I find that districts that spoke the majority language of the state during colonial times enjoy persistent …

language dimensions of the argumentation in economy has advantages for the field of the explanation and the epistemology in the …

postulating that the language and metaphors are a challenge in several respects: (1) The brain is a physical basis for … understanding key political revolutions, (2) advances in neuroscience and language (Lakoff/Johnson/Narayanan) have allowed the … reconstruction of conceptual frameworks in various fields, including philosophy, mathematics and politics (3) The language expressed …