siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the …

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in … Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are … analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems …

cost accounting textbooks. Our temporal analyses of Garrison's managerial accounting and Horngren's cost accounting …

At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at … least an innovation. The present article on the history of "value" as used in German and French accounting regulations from … mark on German and French accounting regulations for the whole of the 19th century and even beyond that. On the basis of …

Die negative Entwicklung von Beschäftigung und Wachstum in Deutschland bis 1994 ist nicht allein auf konjunkturelle … Bundesministeriums für Wirtschaft und des ifo Instituts " Innovation und wirtschaftliches Wachstum in Deutschland" vom 07. Juni 1994 … zusammen. Insgeamt wurde herausgestellt, daß es wirtschaftspolitisch für Deutschland darauf ankommt, den erforderlichen …

main elements of the Germany system and a survey of extant empirical accounting research generally support these arguments. …This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather uninformative. This characterization is appropriate from the perspective of an arms …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross …-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom … association with accounting data. Accounting quality is associated with less earnings management, more timely loss recognition and …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …