with this logic. Its fair value accounting strengthened the resilience to the principle of governance by markets, which … implications on the revered principle of conservatism which is institutionally abolished. …

This paper offers a new foundation for investigating accounting policy in organizations. After recalling some … characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis … of accounting policy in organizations, positive research is blamed to fail to recognize the socially constitutive …

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …

From January 1, 2005, the accounting standards applicable to publicly traded European banking institutions will be the …

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for …

Lacking political legitimacy, international accounting standardisation is founded on procedural and substantial …, these limits and weaknesses raise the question of a re-politization of international accounting standardisation. …