The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even...

Tying together cultural history, legal history, and institutional economics, The Laws and Economics of Confucianism: Kinship and Property in Pre-Industrial China and England offers a novel argument as to why Chinese and English pre-industrial economic development went down different paths. The...