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Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China

Macve, R. H. - In: The British accounting review : the journal of the … 47 (2015) 2, pp. 124-141

Persistent link: https://www.econbiz.de/10011333501

The first and the second generation of statistical methods in management accounting research

Šiška, Ladislav - In: The impact of globalization on international finance …, (pp. 441-448). 2018

Calls for more frequent application of the second-generation statistical methods such as structural equation modeling (SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical methods to the first-generation methods using the...

Persistent link: https://www.econbiz.de/10012236798

The effect of IFRS for SMEs on the financial reporting environment of private firms : an exploratory interview study

Gassen, Joachim - In: Accounting and business research : a research quarterly … 47 (2017) 5, pp. 540-563

Persistent link: https://www.econbiz.de/10011755856

Double-entry bookkeeping and the balance of payments : the need for a substantial, conceptual reform

Beretta, Edoardo; Cencini, Alvaro - In: Bridging measurement challenges and analytical needs of …, (pp. 1-45). 2020

Persistent link: https://www.econbiz.de/10012384803

Complexity economics and the accounting framework

Botafogo, Frederico - In: Economic philosophy : complexities in economics, (pp. 338-401). 2020

Persistent link: https://www.econbiz.de/10012392101

Convergence of Romanian accounting regulations with ifrs in the context of globalization

Pordea, Daniela - In: Organizations and performance in a complex world : 26th …, (pp. 265-274). 2021

Persistent link: https://www.econbiz.de/10012416902

Problems with deficit accounting

Green, Jerry R.; Kotlikoff, Laurence J. - In: Rethinking fiscal policy after the crisis, (pp. 303-322). 2017

Persistent link: https://www.econbiz.de/10011672195

Developing a business model for an oil company by integrating sustainable development goals

Chistopolova, Zhanna; Kaspina, Roza - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 449-460). 2022

Persistent link: https://www.econbiz.de/10013449218