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Research traditions in Malaysia and the West
Sy, Aida; Tinker, Anthony - In: International Journal of Critical Accounting 5 (2013) 2, pp. 119-122
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
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The evolution of fair value accounting in the USA: a critical examination of its progress since 1900
Nouri, Hossein; Pannone, Daniel - In: International Journal of Critical Accounting 2 (2010) 2, pp. 191-209
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
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The case of Google: the irrational exuberant taxation of intellectual informational enterprises
Briloff, Abraham J.; Briloff, Leonore A. - In: International Journal of Critical Accounting 1 (2009) 1/2, pp. 58-64
Abraham J. Briloff's article entitled 'Google's SOS to the SEC' (Jan 29-Feb. 11, 2007, Accounting Today) examined Google's July 2006 appeal to rescue it from a tsunami that was flooding its banks with billions of billions of dollars. The ill wind inducing this dilemma for Google was the...
Persistent link: https://www.econbiz.de/10010691705
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Monetary Policy and Bank Risk-Taking
Dell'Ariccia, Giovanni - International Monetary Fund (IMF) - 2010
interest rates and banking risk is more complex. Ultimately, it depends on how much skin in the game banks have. The central … message of the paper is broadly complementary to those in the recent MCM board paper “Central Banking Lessons from the …
Persistent link: https://www.econbiz.de/10011123889