This unique book is not written from a specific national perspective, but adopts an international approach throughout. It treats the topic of International Financial Accounting and Reporting as a subject in its own right and not as an alternative or an extension to the existing domestic...

This paper tells the story of a student of economics and finance who meets a couple of alleged psychopaths, suffering from the ‘syndrome of Zelig’, so that they think of themselves to be experts of economic and financial issues. While speaking, they come across the concept of excess profit....

Este artículo es resultado de una indagación documental, que recoge los aportes a la teoría del intercambio y del mercado desde el texto de Max Weber Historia económica general (1923 y 2001) y de algunos trabajos de especialistas interesados en su obra. El método de trabajo acogido se basó...

Le développement du contrôle budgétaire dans les entreprises en France s'est fait dans le contexte idéologique des réflexions sur l'organisation économique suscitées par les crises économique et politique des années 1930 et 1940. Le contrôle budgétaire est apparu alors à de nombreux...

Counterfactual conditionals are cognitive tools that we incessantly use during our lives for judgments, evaluations, decisions. Counterfactuals are used for defining concepts as well; an instance of this is attested by the notions of opportunity cost and excess profit (residual income), two...

Counterfactual conditionals are cognitive tools that we incessantly use during our lives for judgments, evaluations, decisions. Counterfactuals are used for defining concepts as well; an instance of this is attested by the notions of opportunity cost and excess profit, two all-pervasive notions...

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...

This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be...

In this study the authors analyze the factors associated with the publication of an English-language annual report in non-English-speaking countries. Using a sample of 3,994 firms from 27 countries in 2003, they find that about 50% of the sample firms issue annual reports in English. Our...

The Inequality Process (IP) is a particle system model similar to that of the Kinetic Theory of Gases. The IP is a parsimonious model of competition among people for wealth. The IP explains a wide scope of stable patterns in the distribution of personal income and wealth. Econophysicists have...