information and to create additional information through credit granting.This means two things. First, mandatory accounting … their superiority as monitors and their informational needs. This could be interesting for accounting standard setting … and monitoring a credit file, what information they need and what are the problems with accounting information.We find …

Financial accounting data should be useful for stakeholders' decisions. This paper focuses on the usefulness of … accounting information for bank loan officers while they have to decide to grant a credit to a business. Based on interviews, it … tries to identify the bank loan officers' needs and accounting information's perceived usefulness …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …

analyse the differences in earnings conservatism across accounting regimes. …

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …