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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
Depression. Given that all of the earlier crises predate the creation of deposit insurance in 1933, and that three of the four …
Persistent link: https://www.econbiz.de/10011110861
Europe, post-2007. The very survival of Sweden’s famed welfare state was fiercely debated during the 1992–93 crisis, just as …. Ultimately, Sweden’s welfare state survived, but was fundamentally reformed nearly twenty years ago. As a result, the Swedish …
Persistent link: https://www.econbiz.de/10011260422
This two-part working paper series represents a distillation of practical approaches with regard to the successful management of so-called “legacy assets” which include both impaired as well as non-performing loans, particularly in those in the real estate and property sectors. This two-part...
Persistent link: https://www.econbiz.de/10011265335
This two-part working paper series represents a distillation of practical approaches with regard to the successful management of so-called “legacy assets” which include both impaired as well as non-performing loans, particularly in those in the real estate and property sectors. This two-part...
Persistent link: https://www.econbiz.de/10011265349
In Europe, anthropocentric organization models had their maximum expression in the Swedish model, which came to be known as “uddevalism” or “volvoism”. There are several factors that were presented as conditioners of this success (cf. Durand, 1994). Some critical factors to the success...
Persistent link: https://www.econbiz.de/10009359938
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
There are mainly two types of theories explaining banking crisis, emanating from the monetarist school respectively … institutional clash. Not every recession has caused a banking crisis. But all banking crises have been preceded by an institutional … clash. Consequently, an institutional clash is a prerequisite but not sufficient to cause a banking crisis: there must be a …
Persistent link: https://www.econbiz.de/10005836657