In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International...

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...

One of the most important goals of a business unit is creating value and wealth for its shareholders and attracting them for more investment. The success of management, and consequently the success of the business unit, is measured by the level of value created for its shareholders. Economic...

We present the generalized hybrid averaging (GHA) operator. It is a new aggregation operator that generalizes the hybrid averaging (HA) operator by using the generalized mean. Thus, we are able to generalize a wide range of mean operators such as the HA, the hybrid geometric averaging (HGA), the...

Hierarchical aggregation/disaggregation of time series in order to make forecasts is a frequent challenge in business and econometric scenarios. This work presents a novel approach for selecting an adequate time series disaggregation level as a starting point for making forecasts. The...

The objective of this paper is to reflect on the consequences of the current economic and financial crisis on Corporate Social Responsibility (CSR), a concept of great importance nowadays. The core approach is the possible link between CSR and the crisis, if both elements can be combined. After...