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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