This article traces the ascent of the International Accounting Standards Committee (IASC) from an obscure group with … little influence in the early 1970s to a pre-eminent position as global accounting standard-setter in 2001. I argue that the …

lies at the heart of accounting and capital markets research, these new developments have remained at the periphery of …, securities valuation, managerial control, auditing and information systems. Such accounting and business applications will also … applications to accounting and capital markets research. …

lies at the heart of accounting and capital markets research, these new developments have had only a faint echo in these … valuation, managerial control, auditing and information systems. Such accounting and business applications will also make … knowledge originated. This paper is an overview of common knowledge and its actual and potential applications to accounting and …

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …

Accounting practices differ across geographic and political boundaries, across sectors of the economy within these … overview of the sources, consequences, and limits of these forces as they relate to accounting. …

markets. Three major models of accounting, bookkeeping, managerial and financial reporting, have been engineered to suit the … capital markets perspectives on accounting. …

rethink the structure of institutions of accounting, auditing, corporate governance and executive compensation. Replacement of … the system of authoritative standards by a competitive, common law approach to accounting principles and rules may help …

opportunity for the multimarket incumbent to engage in strategic accounting manipulation by misreporting true marginal costs … behavior. Accounting manipulation is also studied within Competition Policy issues, where the anti-competivite effects of …