AinE Edition 2012
The contents of AinE Volume 9 - Issue 1 - are as follows:
Issues in European accounting
- The legitimacy of the IASB
Philippe Danjou & Peter Walton - EC Green Paper Proposals and Audit Quality
Reiner Quick
Research Articles
- Can translations achieve comparability? - The case of translating IFRSs into Swedish
Jörgen Dahlgren & Sven-Arne Nilsson - Choices in IFRS adoption in Spain: determinants and consequences
Angels Fitó, Francesc Gómez & Soledad Moya - On the Definitions of Income and Revenue in IFRS
Christopher Nobes
Research Note
- Adoption and benefits of management accounting practices: An inter-country comparison
Selçuk Yalçın
The contents of AinE Volume 9 - Issue 2 - are as follows:
Special Issue: The effects of accounting standards
Editorial
- The Effects of Accounting Standards – a Comment
Axel Haller, Christopher Nobes, David Cairns, Anja Hjelström, Soledad Moya, Michael Page & Peter Walton
- The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
Marco Trombetta, Alfred Wagenhofer & Peter Wysocki
- Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG
Mario Abela & Araceli Mora
- What You Measure Is What You Get. The Effects of Accounting Standards Effects Studies.
Christian Groß & Roland Königsgruber
- The Struggle for a Common Interim Reporting Frequency Regime in Europe
Benedikt Link
- How do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
Robin Litjens, Sanjay Bissessur, Henk Langendijk & Ruud Vergoossen
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