ACCOUNTING IN EUROPE (AinE)
2009 Edition
The contents of AinE Volume 6 - Issue 1- are as follows:
Issues in European accounting
- Fair Value Accounting and the Banking Crisis in 2008: shooting the Messenger
Paul André, Anne Cazavan-Jeny, Wolfgang Dick, Chrystelle Richard and Peter Walton
Refereed articles
- The genesis of the 2007 Conseil National de la Comptabilité: a case of institutional isomorphism?Bernard Colasse and Christine Pochet
- Environmental disclosure and the cost of equity: the French case
Frédérique Déjean and Isabelle Martinez
- CEO’s reports about internal control: a content analysis
Bernard Gumb and Christine Noël
- Back to the origins of positive theories: a contribution to an analysis of paradigm changes in accounting research
Thomas Jeanjean and Carlos Ramirez
The contents of AinE Volume 6 - Issue 2- are as follows:
Issues in European accounting
- The reform of the French standard-setting system: its peculiarities, limits and political context.
Christian Hoarau
- Accountancy and academic/professional inter-dependency (or mutual exclusivity?)
Richard M S Wilson, Aileen Pierce, Mark Allison, Martin Hoogendoorn, Bohumil Kral, and Kim Watty
Refereed articles
- The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
Jannis Bischof
- Does Size Influence the Suitability of the IFRS for Small and Medium-sized Entities? – Empirical Evidence from Germany
Brigitte Eierle and Axel Haller
- Accounting Harmonization and Compliance in Applying IASB Standards: an Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups
Alessandro Mechelli
- Fair Value: Your value or mine? An observation on the ambiguity of the fair value notion illustrated by the credit crunch
Martin Schmidt
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