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 …

, for the first time for that era, the double entry accounting method. This was a turning point in the history of accounting …Both as researchers and as ordinary people, we often go too easily over the history of human knowledge. Science … Luca Paciolo is one of the most commented authors in the history of mankind, some assessing the number of scientists and …

While reform of the financail system has been high on the political agenda in Japan since the 1990s, consumer …Die Arbeit beschreibt die Ausgestaltung des Anlegerschutzes in Japan vor dem Hintergrund der Deregulierung des …

of the work itself. During his lecture, he talks about: accounting tools, Fiat car designers, Japan and retirement …, Alfred Sloan and customers, the sequence of functional work, accounting and its functions, personnel as an operating function …

institutions in the United States and in Japan. While financial institutions affected corporate financial practices, the response …

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 …