Balancing human needs of the immediate future with those of the distant future has led to the concept of sustainability, understood by the fact that economic activities should not be extended over the ability of total capital – including natural one –, keeping a stock of capital being a safe...

For the fifth and final year, we rank states according to their financial condition. On the basis of FY 2016 financial reports of the 50 states, this study ranks the states' fiscal solvency using 13 indicators that assess the extent to which the states can meet their obligations. State finances...

In the past entities varied in their application of the control concept (IAS 27 and SIC-12) in circumstances in which a reporting entity controls another entity but holds less than a majority of the voting rights of the entity, and in circumstances involving agency relationships (IFRS 10.IN3)....

Based on the fiscal year 2013 Comprehensive Annual Financial Reports of the 50 states, this study ranks states' fiscal solvency using 14 metrics that assess whether the states can meet their short-term bills and long-term obligations. State finances are analyzed according to five dimensions of...

Role, missions, choice, training, know-how, responsibilities, in financial forensic matters in Europe

Das Bestehen am Markt wurde in der Vergangenheit zunehmend in Abhängigkeit vom Wachstum durch Unternehmenszusammenschlüsse im weitesten Sinne gesehen. Selbst wenn Größe als das Ergebnis der Zusammenschlüsse als solche nicht mehr das Ziel ist, wird das Nutzen von Synergieeffekten zur...

Timing of Disclosure for Financial Statements in Germany after the 2007 EHUG Act: The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and...