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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