The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the … reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we … same time, we followed to show the norms and regulations which are fixing the nowadays juridical frame of Romanian …

It has long been recognised that accounting regulation is not a mere technical exercise but one that takes place in a … accounting standard setter. However, standard setting is embedded in a political and institutional context. In their decision … to be ignored in most lobbying studies. The present paper proposes an analytical model of lobbying of an accounting …

In the last decade undergoing accounting harmonization processes and their impact on corporate disclosure was … this study is to assess accounting regulation changes in Lithuania in the context of the European Union wide accounting … harmonization processes. The paper addresses evaluates the background for accounting regulation changes in Lithuania, identifies de …

Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized … immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge … accounting, which is intended to better represent the underlying economics of firms' derivative use. Using FAS 161 disclosures, I …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016 …) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently … decisions. For society to benefit from the large research investment in accounting and auditing, the knowledge gained from that …