Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore …, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the … negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a …

This paper uses the classification of accounting systems as a guide to explore the impact of new International … Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and …