This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...

The relationship between accounting, financial reporting and taxation in Belgium is discussed in this article. The article starts with an historical overview of the development of the accounting law and the fiscal law and shows how a strong link between the two was established in the first part...

This paper looks at the evolution of the European Accounting Review as the journal of the European Accounting Association. It provides an historical background to the launch of the journal in 1992, and traces how the European Accounting Review has developed to be a widely accepted academic...

This study investigates the impact of headquarters--subsidiary interdependencies on performance evaluation and reward systems in multinational enterprises. Headquarters--subsidiary interdependencies refer to the extent to which headquarters and subsidiaries depend on each other to accomplish...