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Procyclicality and Fair Value Accounting
Scarlata, Jodi G. - 2009
In light of the uncertainties about valuation highlighted by the 2007-2008 market turbulence, this paper provides an empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets. The paper finds that, while weaknesses in the FVA...
Persistent link: https://www.econbiz.de/10012677720
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On the use of grounded theory as a basis for research on strategic and emerging technologies in accounting
Sutton, Steve G.; Reinking, Jeff; Arnold, Vicky - In: Journal of emerging technologies in Accounting 8 (2011), pp. 45-63
Persistent link: https://www.econbiz.de/10009565965
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An evolutionary account of technological development
Faghihian, Mehrdad - 2015
Persistent link: https://www.econbiz.de/10012385089
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Societal accounting
Gambling, Trevor - 1974
Persistent link: https://www.econbiz.de/10000049737
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Commentary on Bryer's "Conscious practices and purposive action : a qualitative study of accounting and social change"
Porporato, Marcela - In: Critical perspectives on accounting : an international … 25 (2014) 2, pp. 104-114
Persistent link: https://www.econbiz.de/10010364038
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Conscious practices and purposive action : a qualitative study of accounting and social change
Bryer, Alice Rose - In: Critical perspectives on accounting : an international … 25 (2014) 2, pp. 93-103
Persistent link: https://www.econbiz.de/10010364039
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The last mile in analyzing wellbeing and poverty : indices of social development
Staveren, Irene van; Webbink, Ellen; Haan, Arjan de; … - In: Forum for social economics 43 (2014) 1, pp. 8-26
Persistent link: https://www.econbiz.de/10010371448
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From meticulous professionals to superheroes of the business world : a historical portrait of a cultural change in the field of accounancy
Picard, Claire-France; Durocher, Sylvain; Gendron, Yves - In: Accounting, auditing & accountability journal 27 (2014) 1, pp. 73-118
Persistent link: https://www.econbiz.de/10010252219
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Social and economic implications of increasing income inequality : accountability concerns
Ravenscroft, Sue; Denison, Christine A. - In: Accounting for the public interest : perspectives on …, (pp. 91-113). 2014
Persistent link: https://www.econbiz.de/10010253412
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Accounting fundamentals and accounting change : Boulton & Watt and the Springfield Armory
Toms, Steven; Fleischman, Richard K. - In: Accounting, organizations and society : an … 41 (2015), pp. 1-20
Persistent link: https://www.econbiz.de/10010501894