the hypothesis that the information content of accounting and financial variables depends on the length of the cycles. …

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and … in reporting and disclosure regulation and policy, which can exacerbate boom/bust patterns in financial markets. …

, as well as its position within the socialist system, especially in view of achieving accounting regulation expertise …An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania … is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political …

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in … Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are … analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems …

There are many studies confirming the theory according to which the decisions of the users of the accounting … publication. We undertake to test the extent to which the intrinsic quality of the accounting information is assured by the … qualitative characteristics of the accounting information contained within the IASB conceptual framework. We have opted for the …