In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was … this study is to assess accounting regulation changes in Lithuania in the context of the European Union wide accounting … harmonization processes. The paper addresses evaluates the background for accounting regulation changes in Lithuania, identifies de …

The paper present the nonprofit entities accounting regulation in Italy and in Spain in an European perspective. After … a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting …

, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …

conjectures of prior research, our results show that the removal of favorable accounting treatment for stock options post SFAS 123 … financial reporting standards by providing evidence that the leveling of accounting treatment for different forms of equity … actual consequences of a heavily debated accounting standard change, this study also provides important policy implications …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …

Politicians frequently intervene in the regulation of financial accounting. Evidence from the accounting literature … shows that regulatory capture by special interests helps explain these interventions. However, many accounting rules have … perception of these consequences varies with a politician's ideology. Therefore, if accounting rules produce those consequences …