An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...

Standard IAS 1 Presentation of Financial Statements requires disclosure of allsignificant accounting policies used in preparing the financial statements. It also indicates thebusiness continuity assumption as one of the basic principles of all aspects of the accountingpolicy applied. Therefore,...

The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu

Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

This paper approaches a frequently discussed subject in the context of the current global economic crisis, namely the fair value. The accounting concept, which implies that entities – in a different degree from one accounting system to another – should re

For the past decades International Accounting Standards and other Anglo-Saxon standards, for example the American ones, had promoted fair value as a valuation basis for the elements of the financial statements. Thus, the quality of the financial informati

(VF)Les organisations réagissent parfois aux pressions institutionnelles en découplant leurs structures formelles de leurs activités réelles. Ce phénomène de découplage est en fait un phénomène complexe qui masque des motivations diverses et des comportements encore peu étudiés. En...