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AinE Edition 2011

The contents of AinE Volume 8 - Issue 1 - are as follows:

Issues in European accounting

• Accounting Regulation in Malta
  David Alexander & Monique Micallef
• International Accounting Standardisation: Is Politics Back?
  Alain Burlaud & Bernard Colasse

Research articles

• Reclassification of Financial Assets under IAS 39: Impact on European Banks’ Financial Statements
  Peter Fiechter
• Standards, management incentives and accounting practice – lessons from the IFRS transition in Sweden
  Anja Hjelström & Walter Schuster
• Estimation of tax values based on IFRS information: An analysis of German DAX30 and Austrian ATX listed companies
  Rebekka Kager, Deborah Schanz & Rainer Niemann

Comment

• ‘The Discount Rate of IAS 36’ – A reply to Kvaal (AinE, Vol,1, pp.87-95, 2010)
  Sven Husmann & Martin Schmidt

The contents of AinE Volume 8 - Issue 2- are as follows:

Editorial
Lisa Evans

Issues in European accounting

• Time to Endorse the ISAs for European Use The emerging market’s perspective
  Metka Duhovnik
• Accounting research and accounting policy: what kind of Gap?
  Brian A. Rutherford

Research articles

• Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania
  Cătălin Nicolae Albu, Nadia Albu, Robert Faff & Allan Hodgson
• Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives
  Thorsten Knauer & Andreas Wömpener
• Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?
  Raf Orens, Ann Jorissen, Nadine Lybaert & Leo van der Tas
• Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-Transitional Economy – the Case of Slovenia
  Maja Zaman Groff & Aljoša Valentinčič 
   

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