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?
Inhalt (11 Artikel)
Special issue in governance and accounting regulation
Roberto Di Pietra, Günther Gebhardt, Stuart McLeay, Joshua Ronen
Proprietary costs, governance and the segment disclosure decision
Ana Gisbert, Begoña Navallas, Domi Romero
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
Delistings and the costs of governance: a study of European stock exchanges 1996–2004
Steen Thomsen, Frederik Vinten
Local government service systems improvement: exposing the social networks
Matthew Pepper, Andrew J. Sense