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Despite the relevance of fair value accounting to the financial statements, it was not adopted by standard setting bodies until recently. This paper investigates the evolution of fair value accounting in the USA and shows that several factors, such as accounting standard setting bodies,...
Persistent link: https://www.econbiz.de/10008755466
know from the African history that these nations already had in place their own accounting and auditing systems prior to …
Persistent link: https://www.econbiz.de/10010680525
Along with rapid growth and improved standards of living, the first decades of the twentieth century saw the introduction of new technology and new ways to organize production. There are contrasting views on what impact these developments, often summarized as the Second Industrial Revolution,...
Persistent link: https://www.econbiz.de/10011201803
This paper presents the Gothenburg Population Panel (GOPP), a random sample of individuals who were living in Gothenburg at some point in time during the period 1915-1943. The individuals in the GOPP were searched for every fourth year in the registers of local tax authorities. The hit rate was...
Persistent link: https://www.econbiz.de/10011201804
river Göta in Sweden, undertakes a more thorough analysis, including other crucial factors as well such as industrial …
Persistent link: https://www.econbiz.de/10009321786
bank managers from all the listed banks in Sweden. The perceived risks relate to the interviewees' positions in the banks …
Persistent link: https://www.econbiz.de/10008755488
things that it is supposed to eliminate. In Sweden, this was part of a deliberate political agenda to make financial markets …
Persistent link: https://www.econbiz.de/10008755489
The purpose of this article is, from the perspective of the financial analyst working in Sweden, to explain why …
Persistent link: https://www.econbiz.de/10008755493
This article contributes with knowledge about accounting history in Sweden between 1834-1903. It is written from the … perspective of new accounting history. As such, it focuses on how the socio-political-economic context affects accounting but also … industrialisation in Sweden. The first mechanical weaving company in Sweden, the textile mill Rydboholm, is used as an example to …
Persistent link: https://www.econbiz.de/10010669133
This article about accounting history in Sweden deals with the period between 1903 and the Second World War. It focuses … and organisational functions. It makes use of the first mechanical weaving factory in Sweden (the factories of Rydboholm …
Persistent link: https://www.econbiz.de/10010669138