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Corporate Social Accounting Disclosure in Thailand: Towards an Appreciation.

Kuasirikun, N.; Gallhofer, S.; Haslam, J.; Sherer, M. - Economics Division, University of Southampton - 2000

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. Our concern is to gain insights into and to critically appraise various dimensions of these annual reports so as to...

Persistent link: https://www.econbiz.de/10005640631

Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument.

Casson, P. - Economics Division, University of Southampton - 1996

bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible … instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used. …

Persistent link: https://www.econbiz.de/10005640634

Styles of Accountability.

Ahrens, T. - Economics Division, University of Southampton - 1996

styles of implicating accounting in processes of accountability. …

Persistent link: https://www.econbiz.de/10005640638

What's Wrong with Management Accounting Research? The Potential of Ethnography.

Ahrens, T. - Economics Division, University of Southampton - 1996

make social science more valid. I argue that the management accounting research ahould be aware of that debate, but that …

Persistent link: https://www.econbiz.de/10005640639

A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology.

Russell, J. - Economics Division, University of Southampton - 1996

Worker participation has be investigated by management and accounting researchers for mny years but there is …

Persistent link: https://www.econbiz.de/10005640652

Emu Fiscal Rules: is There a Gap?.

Balassone, F.; Manacelli, D. - Banca d'Italia - 2000

The Stability and Growth Pact sets a medium-term target for fiscal policy of a budgetary position "close to balance of in surplus". This addition to the deficit rule defined by the Maastricht Treaty has been interpreted as an attempt to reconcile the objective of sound public finances with the...

Persistent link: https://www.econbiz.de/10005640903

Generational Accounting in Europe.

Raffelhuschen, B. - Institutt for Økonomi, Universitetet i Bergen - 1999

transition on the intergenerational stance of current fiscal policy within EU, using the device of generational accounting as …

Persistent link: https://www.econbiz.de/10005647126

Generational Accounting around the Globe.

Kotlikoff, L.J.; Raffelhuschen, B. - Institutt for Økonomi, Universitetet i Bergen - 1999

Generational accounting is a relatively new method of long-term fiscal planning and analysis. This paper presents a … selection of the latest generational accounting results for 22 countries. …

Persistent link: https://www.econbiz.de/10005647134

Accounting for Property Assets in the Public and Private Sector.

Pratten, C. - Faculty of Economics, University of Cambridge - 1993

Persistent link: https://www.econbiz.de/10005647490

Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium

Van Campenhout, Geert; Van Caneghem, Tom; Van … - In: Brussels Economic Review 45 (2002) 3, pp. 65-90

to earn abnormal returns using trading strategies based on publicly available accounting data. However, especially since … stock market on the basis of accounting data for the period 1990-1998. The two replicated studies are Ou and Penman (1989 … estimated on the basis of accounting data do not produce sufficiently accurate forecasts of the signs of future abnormal returns. …

Persistent link: https://www.econbiz.de/10005698008