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Der wirtschaftliche Wiederaufbau Irans: von monarchistischer Modernisierung zu sozio-islamischem Liberalismus

Farhadian, Mahdy - 2002

Wirtschaftlicher Liberalismus 1989-1997: Strategie des WiederaufbausKap. 4 Die Reformmaßnahmen für den WiederaufbauKap. 5 Ergebnisse … der wirtschaftlichen EntwicklungKap. 6: Sozio-Islamischer Liberalismus seit 1997: KhatamiDie gesamte Arbeit wird durch die … Populism 1979-1989Ch: 3 Economic liberalism 1989-1997: reconstruction strategyCh. 4: The reform actions for reconstructionCh. 5 …

Persistent link: https://www.econbiz.de/10009450180

Disclosure, conservatism and the cost of equity capital : a review of the foundation literature

Artiach, Tracy; Clarkson, Peter - 2010

accounting conservatism. As a final step, we review selected empirical studies to illustrate the relevant evidence found within …

Persistent link: https://www.econbiz.de/10009438226

Effect of Financial Reporting Conservatism and Discloure on the Cost of Equity Capital

Artiach, Tracy - 2008

corporate collapses that plague our financial world and the outward rejection of conservatism as a desirable qualitative …Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles and practices. Its … prevailing influence justifies the considerable attention conservatism has, and continues to receive in accounting research. A …

Persistent link: https://www.econbiz.de/10009448080

Accounting based valuation models: What have we learned?

Richardson, Gordon; Tinaikar, Surjit - 2004

The present survey article formed the basis of a presentation by G. Richardson to the 8 July 2003 plenary session of the Accounting and Finance Association of Australia and New Zealand Conference in Brisbane, Australia. The present article reconciles the historical and forecasting branches in...

Persistent link: https://www.econbiz.de/10009448805

The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte

Schutte, Daniël Petrus - 2011

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting...

Persistent link: https://www.econbiz.de/10009456150

Ex ante conservatism versus ex post conservatism und der Informationsgehalt von Forschungs- und Entwicklungsausgaben

Otto, Sandra - 2010

Bilanzierungsgrunds?tze sind deshalb von Vorsicht (conservatism) gepr?gt. Eine konservative Finanzberichterstattung wird als die … Auspr?gungen von conservatism: ex ante (unconditional oder news-independent oder balance sheet conservatism) vs. ex post … conservatism (conditional oder news-dependent oder earnings conservatism). Die sofortige Aufwandserfassung selbst erstellter …

Persistent link: https://www.econbiz.de/10009482307

Procedural group identification

Dimitrov, Dinko; Sung, Shao Chin; Xu, Yongsheng - 2006

In this paper we axiomatically characterize two recursive procedures for defining a social group. The first procedure starts with the set of all individuals who are defined by everyone in the society as group members, while the starting point of the second procedure is the set of all individuals...

Persistent link: https://www.econbiz.de/10009452516

Moralische Grundlagen der liberalen Demokratie : über die Notwendigkeit und Bestimmung liberaler Bürgertugenden

Egle, Christoph - 2000

Gegensatz zur klassischen politischen Theorie des Liberalismus nicht in der institutionellen Ordnung des Staates vermutet … to the classical political theory of liberalism, these moral foundations are not assumed to be locked in the ….e. also to citizens with a different world view. Political convictions and values, which are expressed during the political …

Persistent link: https://www.econbiz.de/10009476269

Der grüne Zeitgeist

Rothballer, Carsten - 2008

Diese Forschungsarbeit untersucht den Clean Development Mechanism (CDM) des Kyoto-Protokolls in seiner Zielsetzung, der nachhaltigen Entwicklung zu assistieren. Hierbei wird der CDM theoretisch in den Kontext der Kapitalisierung des ökologischen Raumes und in die postfordistischen...

Persistent link: https://www.econbiz.de/10009480262

OIL, POLITICS OF THE BUSINESS ENVIRONMENT AND THE PERSIAN GULF

Parks, Jacob - 2008

This study investigated the effect the price of oil has on enabling political establishments to maintain their presence within the business environment. The study consists of three different case studies with each of the states (Saudi Arabia, Iran and the United Arab Emirates) being chosen based...

Persistent link: https://www.econbiz.de/10009431098