International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...

The importance of micro-entities due to their generation of employment and propelling economic activity, together with the fact of their particularities, implies the need to design appropriate methods that anticipate their bankruptcies. For that purpose, a hybrid model by combining parametric...

The importance of micro-entities due to their generation of employment and propelling economic activity, together with the fact of their particularities, implies the need to design appropriate methods that anticipate their bankruptcies. For that purpose, a hybrid model by combining parametric...

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...

From its origin, the techniques for measuring efficiency in schools have been widely applied to evaluate public expenditure in education. The aim of this study is to make a critic revision over the risks of performing efficiency analysis without considering the special characteristics of...