Design of contracts that define firms, and their accounting systems depends on the conditions in the firm's factor and … product markets. We examine the fundamental difficulty of defining and developing "uniform" accounting for diverse economic … States. There are important differences in industrial organization, accounting entities, markets for capital, managers, and …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, and Research in Accounting Regulation. We annotate results of regulation-related research studies and key points from …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing & Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance … & Accounting, Research in Accounting Regulation, and the Social Science Research Network. We annotate results of regulation …

companies report under the same accounting framework. Consequently, a new Regulation was approved requiring EU listed companies … years beginning on or after January 1, 2005. The objective of this paper is to look back at the accounting harmonization … implications of the new accounting strategy for the European Union and beyond …

This study investigates the extent of compliance with international accounting standards (IASs) by companies in the …

Accounting-based capital maintenance is a traditional feature of the Continental-European system of creditor protection … presently tied to individual financial statements prepared under the prudent German accounting rules, recent developments … individual accounts may weaken creditor protection. We discuss how creditor protection and accounting rules should interact in …

Accounting for stock options and executive remuneration have been one of the most debated and controversial issues in … accounting regulation and corporate governance. The purpose of this study was to analyse the impact of the mandatory adoption of … IFRS 2 for accounting of stock options in Italian non financial listed companies. This paper has investigated the economic …

-oriented accounting system. In particular, it discussed how the decision of the Italian policymaker to limit the distribution to …

UK private and public companies face substantially equivalent regulation on auditing, accounting standards and taxes … companies, which are predominant in the economy. It also provides insight into the economics of accounting standards …