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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

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

Risk in practice – senior bank managers at work

Wahlstrom, Gunnar - In: International Journal of Critical Accounting 1 (2009) 3, pp. 287-305

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

Turning financial markets inside out: how insider trading regulation really works

Sjodin, Ulrika; Bay, Thomas; McGoun, Elton G. - In: International Journal of Critical Accounting 2 (2010) 4, pp. 419-436

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

Meetings between analysts and corporate managers in Sweden: why do they exist?

Wahlstrom, Gunnar - In: International Journal of Critical Accounting 2 (2010) 4, pp. 437-457

The purpose of this article is, from the perspective of the financial analyst working in Sweden, to explain why …

Persistent link: https://www.econbiz.de/10008755493

How to lock-in workers and capital: the role of accounting in the era of a Swedish textile mill

Forsberg, Per - In: International Journal of Critical Accounting 5 (2013) 1, pp. 96-116

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

How to control, intervene and mediate: the role of accounting in a modern textile company

Forsberg, Per - In: International Journal of Critical Accounting 4 (2012) 1, pp. 6-20

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 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