with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

Purpose – The aim of the research is to use variations in measured accounting conservatism to gain a deeper … studying cross-country differences in institutional characteristics which affect the demand for accounting conservatism. Ball … forces which drive accounting conservatism. Overall, the evidence suggests that a country's institutional structures interact …

Purpose – The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are … introduction of Australian Accounting Standard No. 27 Financial Reporting by Local Governments (AAS27), which applies to all … public sector accounting was to demonstrate that funds have been raised and expended strictly within the authority of the …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

budgeted accounting numbers to set the financial bar too high for the ethnic clubs to find a place in the brave new world that …

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or … answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the …