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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
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Zur Ideengeschichte von Buchführung, Kostenrechung und Controlling vor dem Hintergrund ihres historischen Kontexts
Göthlich, Stephan E. - 2007
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
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Stability and Change of Personality across the Life Course: The Impact of Age and Major Life Events on Mean-Level and Rank-Order Stability of the Big Five
Specht, Jule; Egloff, Boris; Schmukle, Stefan C. - 2011
Does personality change across the entire life course, and are those changes due to intrinsic maturation or major life experiences? This longitudinal study investigated changes in the mean levels and rank order of the Big Five personality traits in a heterogeneous sample of 14,718 Germans across...
Persistent link: https://www.econbiz.de/10011601019
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Parental Impact on Attitude Formation - A Siblings Study on Worries about Immigration
Brenner, Jan - 2007
home education on attitude formation. Yet, factors such as parents' knowledge, their morals, and their weltanschauung are …
Persistent link: https://www.econbiz.de/10010264694
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Unravelling secularization: an international study
Brañas-Garza, Pablo; García-Muñoz, Teresa; Neuman, … - 2007
The current study examines individuals who were raised in a certain religion and at some stage of their life left it. Currently, they define their religious affiliation as 'no religion'. A battery of explanatory variables (country-specific ones, personal attributes and marriage variables) was...
Persistent link: https://www.econbiz.de/10010268893
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Growing up in a recession: beliefs and the macroeconomy
Giuliano, Paola; Spilimbergo, Antonio - 2009
Do generations growing up during recessions have different socio-economic beliefs than generations growing up in good times? We study the relationship between recessions and beliefs by matching macroeconomic shocks during early adulthood with self-reported answers from the General Social Survey....
Persistent link: https://www.econbiz.de/10010269481
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Endogenous indoctrination: occupational choice, the evolution of beliefs, and the political economy of reform
Saint-Paul, Gilles - 2009
Much of the political economy analysis of reform focuses on the conflict of interest between groups that stand to gain or lose from the competing policy proposals. In reality, there is also a lot of disagreement about the working of the policy: in addition to conflicting interests, conflicting...
Persistent link: https://www.econbiz.de/10010271321
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Working or stay-at-home mum? The influence of family benefits and religiosity
Jäger, Ulrike - 2010
It is a well-established fact that mothers' labour force participation reacts differently todifferent types of family benefits. It is also already well-known that cultural and religiousfactors have an impact on their labour force participation. But does the labour forcereaction to family...
Persistent link: https://www.econbiz.de/10010312153
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The Political Opinions of Swedish Social Scientists
Berggren, Niclas; Jordahl, Henrik; Stern, Charlotta - 2007
We study the political opinions of Swedish social scientists in seven disciplines. A survey was sent to 4,301 academics at 25 colleges and universities, which makes the coverage of the disciplines included more or less comprehensive. When it comes to party sympathies there are 1.3 academics on...
Persistent link: https://www.econbiz.de/10010320075
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Religion in Public Institutions: Comparative Perspectives from the United States, the United Kingdom, and Europe
Cadge, Wendy; Griera, Mar; Lucken, Kristen; … - In: Journal for the Scientific Study of Religion 56 (2017) 2, pp. 226-233
Much is known historically about the formal place for religion and spirituality in various countries. Less is known … sociologically about the actual ways religion and spirituality are present in public institutions or about the conceptual and … framework for analyzing ways religion and spirituality shape and are shaped by public institutions across three distinct sectors …
Persistent link: https://www.econbiz.de/10011984764