accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the … of long-term societal demographic trends. We argue that a financial sustainability framework identifies material …

This paper assesses the cyclicality and sustainability of fiscal policy in Belize and applies a stochastic simulation … debt sustainability. It recommends integrating such rules into a well-designed fiscal responsibility law and establishing …

affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

effects occur prior to the official adoption date. Partitioning our sample, we find that the capital-market benefits occur …

We elaborate an imminent critique of the International Accounting Standards Board (IASB), critically exploring its …-agrave;-vis campaigns to disaggregate accounting focused on extractive industries and operating segments. We raise issues about the … socio-political context, its accounting prescriptions intertwine with concerns to inform democracy and a related politics of …