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Books to be practiced: Memory, the power of the visual, and the success of accounting

Quattrone, Paolo - In: Accounting, Organizations and Society 34 (2009) 1, pp. 85-118

The aim of this paper is to explore the conditions which allow the emergence of accounting as a performable technique … and spread of accounting can be understood by studying the relationships among four interrelated aspects: the nature of … accounting as a method of classification for the organisation of thinking and knowledge; its reliance on images and its visual …

Persistent link: https://www.econbiz.de/10005227960

Corporate Pension Plans: How Consistent are the Assumptions in Determining Pension Funding Status?

Newell, Gale E.; Kreuze, Jerry G.; Hurtt, David - In: American Journal of Business 17 (2002) 2, pp. 23-30

received significant press. Accounting for pension plan obligations, for defined benefit plans in particular, requires …

Persistent link: https://www.econbiz.de/10005230167

Current NASDAQ Corporation Methods of Reporting Comprehensive Income

Pandit, Ganesh M.; Rubenfield, Allen; Phillips, Jeffrey J. - In: American Journal of Business 21 (2006) 1, pp. 13-19

Statement of Financial Accounting Standard No. 130 (SFAS 130) was released in 1997 which required publicly traded …

Persistent link: https://www.econbiz.de/10005230178

Availability and Accuracy of Accounting and Financial Data in Emerging Markets.

Suret, J.M.; Morrill, C.; Morrill, J. - Faculté des sciences de l'administration, Université Laval - 1996

quality of accounting information on Malaysian firms contained in three different, widely available databases: Disclosure …

Persistent link: https://www.econbiz.de/10005474801

TAX EXPENDITURES AND THE PROBLEM OF ACCOUNTING FOR GOVERNMENT.

BRADFORD, D.F. - Woodrow Wilson School of Public and International … - 1989

Persistent link: https://www.econbiz.de/10005478764

Managerial Power and Rent Extraction in the Design of Executive Compensation

Bebchuk, Lucian Arye; Fried, Jesse; Walker, David I - C.E.P.R. Discussion Papers - 2002

This Paper develops an account of the role and significance of managerial power and rent extraction in executive compensation. Under the optimal contracting approach to executive compensation, which has dominated academic research on the subject, pay arrangements are set by a board of directors...

Persistent link: https://www.econbiz.de/10005114260

An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior

Blanthorne, Cindy; Kaplan, Steven - In: Accounting, Organizations and Society 33 (2008) 7-8, pp. 684-703

A model of the relations among taxpayers' opportunity, social norms, ethical beliefs, and tax compliance is proposed and tested using structural equation modeling. High opportunity taxpayers, who may personally benefit from evasion, judged evasion as less unethical than low opportunity...

Persistent link: https://www.econbiz.de/10005114964

Public Finance, Security, and Development: A Framework and an Application to Afghanistan

Byrd, William; Guimbert, Stephane - Economics Research, World Bank Group - 2009

Security is increasingly viewed as a key condition for economic growth and development. The authors argue that the work and impact of all development partners would be enhanced if the multiple linkages between public finance, security, and development were explicitly taken into account. At the...

Persistent link: https://www.econbiz.de/10005115969

Low-Income Countries' Access to Private Debt Markets

Hostland, Doug - Economics Research, World Bank Group - 2009

Private debt flows to developing countries surged to record levels over the period 2003-07. A few low-income countries have gained access to the international bond market but the bulk of the flows have continued to go to just a few large middle-income countries. Most low-income countries still...

Persistent link: https://www.econbiz.de/10005116302

The Role of Accounting in the German Financial System

Leuz, Christian; Wüstemann, Jens - Center for Financial Studies - 2003

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather "uninformative". This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

Persistent link: https://www.econbiz.de/10005120790