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Zeitschrift

Journal of Management and Governance

Journal of Management & Governance 3/2014

Ausgabe 3/2014

Special Issue: Governance and accounting regulation - Changes in standards setting and in the governance of standard setting: are they adequate responses to recurring financial crises and accounting scandals?

Inhaltsverzeichnis ( 11 Artikel )

01.08.2014 | Ausgabe 3/2014

Special issue in governance and accounting regulation

Changes in standards setting and in the governance of standard setting: are they adequate responses to recurring financial crises and accounting scandals?
Roberto Di Pietra, Günther Gebhardt, Stuart McLeay, Joshua Ronen

01.08.2014 | Ausgabe 3/2014

Business models as a basis for regulation of financial reporting

Michael Page

01.08.2014 | Ausgabe 3/2014

Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm

Brian Singleton-Green

01.08.2014 | Ausgabe 3/2014

On the invariance of accounting principles to business models: a discussion of the Singleton-Green and Page articles

Joshua Ronen

01.08.2014 | Ausgabe 3/2014

Does European Union policy making explain accounting choices? An empirical analysis of the effects of investigations by the Directorate General for Competition on accounting choices

Roland Königsgruber, David Windisch

01.08.2014 | Ausgabe 3/2014

Proprietary costs, governance and the segment disclosure decision

Ana Gisbert, Begoña Navallas, Domi Romero

01.08.2014 | Ausgabe 3/2014

Involving academics in the accounting standard setting process: an application of the Delphi methodology to the assessment of IASB proposals

Igor Álvarez, José Antonio Calvo, Araceli Mora

01.08.2014 | Ausgabe 3/2014

Delistings and the costs of governance: a study of European stock exchanges 1996–2004

Steen Thomsen, Frederik Vinten

01.08.2014 | Ausgabe 3/2014

Pyramids and the separation between direction and control of non-financial Italian family companies

Emiliano Di Carlo

01.08.2014 | Ausgabe 3/2014

Local government service systems improvement: exposing the social networks

Matthew Pepper, Andrew J. Sense

01.08.2014 | Ausgabe 3/2014

“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms

Carlo Regoliosi, Alessandro d’Eri

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