The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

With regard to the approaching accession of Poland to the European Union (EU) this thesis analyzes the effects of … increase in the agricultural production and positive trade effects for the EU. The EU-accession of Poland under a fully …

Es wird untersucht, auf welche Weise die Länder Litauen, Polen und Ungarn ihre Bildungssysteme vor dem Hintergrund der …The main subject is the examination of the different strategies employed by Lithuania, Poland and Hungary during the …

unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf … werden empirische Daten aus drei Quellen benutzt. Sie umfassen einen Teil der in Polen in den Jahren 2004-2008 tätigen ….Die Dissertation liefert Ergebnisse, die für die Gestaltung der Steuerpolitik in Polen wie auch in anderen Ländern relevant sind. Dies …

Gegeben die individuell erfahrbaren Kosten der die Gesellschaft als Ganzes erfassenden Transformationsprozesse in Polen …Given the massive costs of systemic transition in Poland, and given the insufficiency of public social policy, the … possibilities of the roman-catholic church in Poland in assisting self-helf groups in theory as well as in practice are analysed. …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …