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AinE Edition 2009

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 & Peter Walton

Refereed articles

• The genesis of the 2007 Conseil National de la Comptabilité: a case of institutional isomorphism?
  Bernard Colasse & Christine Pochet
• Environmental disclosure and the cost of equity: the French case
  Frédérique Déjean & Isabelle Martinez
• CEO’s reports about internal control: a content analysis
  Bernard Gumb & Christine Noël
• Back to the origins of positive theories: a contribution to an analysis of paradigm changes in accounting research
  Thomas Jeanjean & 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 & 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 & 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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