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China's progress with IFRS convergence : interviews with Chinese professors
Nie, Ping; Collins, Allison B.; Wang, Shanping - In: Issues in accounting education 28 (2013) 2, pp. 277-290
Persistent link: https://www.econbiz.de/10009760711
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Making the case for diversity : exploring the use of case studies for unterrepresented minorities in the accounting curriculum
Pelzer, Josette R. E.; Booker, Danielle; Pencle, Nadra; … - In: Issues in accounting education 38 (2023) 3, pp. 39-63
Persistent link: https://www.econbiz.de/10014372642
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
about the usefulness of international accounting data and about the adoption effects of a change to such accounting …
Persistent link: https://www.econbiz.de/10010421323
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Earnings Management and Measurement Error
Hofmann, Christian - In: BuR - Business Research 1 (2008) 2, pp. 149-163
manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield …
Persistent link: https://www.econbiz.de/10010421329
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Early Versus Late Effort in Dynamic Agencies with Unverifiable Information
Schöndube, Jens Robert - In: BuR - Business Research 1 (2008) 2, pp. 165-186
In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the...
Persistent link: https://www.econbiz.de/10010421330
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Fighting fire with fire : using excel macros to combat academic dishonesty in excel projects
Lux, Don; Knight, Margaret E. - In: Issues in accounting education 36 (2021) 1, pp. 23-34
Persistent link: https://www.econbiz.de/10012516893
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The information game
Bowen, Robert M.; Jollineau, S. Jane; Pfeiffer, Glenn M. - In: Issues in accounting education 36 (2021) 1, pp. 35-41
Persistent link: https://www.econbiz.de/10012516906
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Evidence-based policymaking : promise, challenges and opportunities for accounting and financial markets research
Leuz, Christian - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 582-608
Persistent link: https://www.econbiz.de/10011893099
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The Role of Social Balance Sheet in a Modern Accountancy
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
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Considerations Regarding The European System of National and Regional Accounts – ESA 1995
Bãltãre?u Camelia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1097-1101
European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …
Persistent link: https://www.econbiz.de/10010926031