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Fragile by Design: The Political Origins of Banking Crises and Scarce Credit

Calomiris, Charles W.; Haber, Stephen H. - Princeton University Press

Why are banking systems unstable in so many countries--but not in others? The United States has had twelve systemic … banking crises since 1840, while Canada has had none. The banking systems of Mexico and Brazil have not only been crisis prone … but have provided miniscule amounts of credit to business enterprises and households. Analyzing the political and banking …

Persistent link: https://www.econbiz.de/10011082760

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

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

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