and value relevances: regulatory oversight by securities commissions, relatively strict accounting and auditing standards … accounting information. However, there is still only scarce evidence about the relevance of earnings information in a context …

Accounting standards define goodwill as the excess of the cost of an acquired company over the sum of its identifiable …

In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for … listed compagnies do comply with IAS. Because of permissiveness and low disclosure requirements of the Swiss accounting … regulation, compliance with IAS implies additional disclosure and renouncement of a considerable discretion in accounting …

To what extent green accounting can properly measure sustainable development, not only depend on how well we maintain … interpretation of those indicators. Information from green accounting in general could be used to calculate adjusted, and better … the growth of Green GDP. We show from a simple formal analysis of growth accounting that there are cases where …

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 …

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

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

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