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Dissecting Google – an update
Briloff, Abraham J.; Briloff, Leonore A. - In: International Journal of Critical Accounting 2 (2010) 4, pp. 458-459
millennium: Google's SOS to the SEC', [Int. J. of Economics and Accounting, 2010, Vol. 1, No.1/2, pp.46-52]. Google's recent …
Persistent link: https://www.econbiz.de/10008755471
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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 …
Persistent link: https://www.econbiz.de/10010691705
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Fair value evaluation: analysis and determinants
Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91
The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...
Persistent link: https://www.econbiz.de/10010669142
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Defining the IASB's governance network: a social network analysis
Goedl, Patricia A. - In: International Journal of Critical Accounting 4 (2012) 1, pp. 30-53
The purpose of this study was to define and examine the IASB's governance network. The IASB's governance network was …
Persistent link: https://www.econbiz.de/10010669146
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Elements of theory on state control applied to accounting: the French case
Degos, Jean-Guy - In: International Journal of Critical Accounting 6 (2014) 1, pp. 1-23
It took 100 years for the French State to control the accounting structures, turning year after year some awkward government into powerful governance. The first factor of control was the generalisation of the income tax by the companies and the citizens. For that, it was necessary to take some...
Persistent link: https://www.econbiz.de/10010816624