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The accounting treatment of stock options issued to employees, not just those options issued to top executives, is one … of many issues in the accounting profession being challenged and changed today. The debate regarding how to account for … stock options has many nuances. For example, if stock options are a part of a compensation package, then their accounting …
Persistent link: https://www.econbiz.de/10009459024
Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here...
Persistent link: https://www.econbiz.de/10009459076
. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …
Persistent link: https://www.econbiz.de/10009475890
Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in … paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since … ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting …
Persistent link: https://www.econbiz.de/10009441391
Purpose – The purpose of this paper is to provide insights into how public sector accounting change is achieved ….Design/methodology/approach – The paper uses a comparative historical approach in which early and late adopters of public sector accrual accounting are … described and contrasted. Actor-network theory is mobilised to consider how accrual accounting progressively became an …
Persistent link: https://www.econbiz.de/10009475303
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 …
Persistent link: https://www.econbiz.de/10009433705
Traditionally clustered around one leading "hegemonic" world currency, with the introduction of the euro the international monetary regime might become a "symmetric" dipolar system. This fundamental change would come at a time of already considerable uncertainty when, after the Asian, Russian...
Persistent link: https://www.econbiz.de/10009483196
In the discussions on the need for fiscal rules and their usefulness in a monetary union, researchers have not agreed if financial markets have a sufficiently disciplining effect on governments, which would mean that the fiscal rules are not necessary. This paper investigates whether the...
Persistent link: https://www.econbiz.de/10009483205
In 2008, a report was commissioned by the European Commission (EC) outlining various policy matters in the field of family business within the auspices of the European Union (EU). Family-owned businesses make a significant contribution to Australia's economic and social welfare. The EC report...
Persistent link: https://www.econbiz.de/10009484044
A number of economic models have been applied to analyse theCommon Agricultural Policy. The partial equilibrium models CAPRI,ESIM, AGLINK, AGMEMOD and CAPSIM and the general equilibriummodels GLOBE and GTAP are currently integrated in a modellingplatform for Agro-Economic Policy Analysis in the...
Persistent link: https://www.econbiz.de/10009443696