Showing 1 - 3 of 3
This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon...
Persistent link: https://www.econbiz.de/10005021607
The negotiation theory that François de Callières (1645-1716) built promotes peace politics in the international arena. First, we develop the political rationality that prevailed in the 17th Century, essentially under the realm of Louis XIV. European power politics is dominated by the...
Persistent link: https://www.econbiz.de/10005021651
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...
Persistent link: https://www.econbiz.de/10010832996