Showing 1 - 10 of 17
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
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
Sweden, Finland and Denmark. …
Persistent link: https://www.econbiz.de/10009353023
Municipal corporations can be seen as a method of disintegrating municipal operations, but retaining control through those corporations. We assume that the municipal influence of the corporation can be described through the concept of governance strategy. Through a case study of seven...
Persistent link: https://www.econbiz.de/10009353032
addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local …
Persistent link: https://www.econbiz.de/10008592822
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
The compensation hypothesis predicts a positive causation from international economic openness to the size of the public sector, as governments step in to perform a risk mitigating role to counterbalance the increasing exposure to external risk and the economic dislocations caused by growing...
Persistent link: https://www.econbiz.de/10010670287
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