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Requirements for reaching accounting harmonization

Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8

Persistent link: https://www.econbiz.de/10011864757

"Transparency" in accounting and corporate governance : making sense of multiple meanings

Stein, Mitchell J.; Salterio, Steven E.; Shearer, Teri - In: Accounting and the public interest 17 (2017) 1, pp. 31-59

Persistent link: https://www.econbiz.de/10011864817

Rationalizing the Dodd-Frank clawback

Fried, Jesse M. - 2016

On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...

Persistent link: https://www.econbiz.de/10011578666

From bean counters to bean growers : accountants as data analysts : a customer profitability example

Pickard, Matthew D.; Cokins, Gary - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 151-164

Persistent link: https://www.econbiz.de/10011414852

Accounting historians engaging with scholars inside and outside accounting : issues, opportunities and obstacles

Baskerville, Rachel; Carrera, Nieves; Gomes, Delfina; … - In: Accounting history : journal of the Accounting History … 22 (2017) 4, pp. 403-424

Persistent link: https://www.econbiz.de/10011854729

The management of the plague in Florence at the beginning of the Renaissance : the role of the partnership between the Republic and the Confraternita of Misericordia

Manetti, Giacomo; Bellucci, Marco; Bagnoli, Luca - In: Accounting history : journal of the Accounting History … 22 (2017) 4, pp. 510-529

Persistent link: https://www.econbiz.de/10011854752

The culpability of accounting practice in promoting bribery and corruption in developing countries

Otusanya, Olatunde Julius; Lauwo, Sarah George; … - In: International journal of economics and accounting : IJEA 8 (2017) 2, pp. 106-137

Persistent link: https://www.econbiz.de/10011854145

A general theory of social impact accounting : materiality, uncertainty and empowerment

Nicholls, Alex - In: Journal of social entrepreneurship 9 (2018) 2, pp. 132-153

Persistent link: https://www.econbiz.de/10011887112

The impact of accounting regulations on annual report length

Symes, Hayden; Sharma, Umesh; Davey, Howard - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 275-302

Persistent link: https://www.econbiz.de/10011890142

Back to the core : alternative performance measurement

Vasicek, Davor; Cicak, Josip - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 237-247

paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting … financial statements that have found economic expression in accounting policies. Using a variety of alternative accounting … have been made. In this paper is given an overall literature review of accounting conservatism models, which should be used …

Persistent link: https://www.econbiz.de/10012178838