[ES] En este trabajo realizamos un análisis de los artículos sobre contabilidad medioambiental publicados en las principales revistas españolas de gestión, durante el periodo 1993-2003. De esta forma, analizamos la situación actual y la evolución de la investigación en esta línea durante...

In this work we made an analysis of papers on environmental accounting published in the main Spanish management journals, during period 1993-2003. We analyzed the present situation and the evolution of the investigation in this line during the indicated period, as well as the role played by the...

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 policies in two different ways. (1) Good Rules for Bad...

The article intend to prove that the traditional methods of cost calculation do not correspond anymore to the actual principles imposed by the global economical competition which is focused more likely on the structure expenses, the conception period, the information sources and the value. The...

Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...

Moderator's Note: Due to the limited circulation of the Finnish Journal of Business Economics, I decided to classify this paper as substantially "unpublished" for the purpose of applying the newsgroup charter. This is an experiment that may or may not be continued as the newsgroup matures. I...

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...

(VF)Les organisations réagissent parfois aux pressions institutionnelles en découplant leurs structures formelles de leurs activités réelles. Ce phénomène de découplage est en fait un phénomène complexe qui masque des motivations diverses et des comportements encore peu étudiés. En...

Using an experimental design that exploits exogenous reductions in coverage resulting from brokerage house mergers, we find that a reduction in coverage causes a deterioration in financial reporting quality. The effect of coverage on disclosure is more pronounced for firms with weak shareholder...