The Directive on Restructuring and Insolvency sets minimum standards for restructuring and certain insolvency matters … restructuring models in Europe. These options reveal different policy approaches to the regulation of restructuring and insolvency …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … business cycle. Collectively, we show the political process is important in determining accounting choices through the …

endogeneity problems, and alternative accounting, and market-based firm valuation proxies. …