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Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
WHY DO SOME COUNTRIES PRODUCE SO MUCH MORE OUTPUT PER WORKER THAN OTHERS?
SOME COUNTRIES PRODUCE MUCH MORE OUTPUT WORKER THAN OTHERS
2015/7/20
Output per worker varies enormously across countries. Why? On an accounting basis our analysis shows that differences in physical capital and educational attainment can only partially explain the vari...
Network Effects in Countries’ Adoption of IFRS
Financial Reporting International Accounting Network Effects Standards Adoption Value
2015/4/23
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, a...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Income Tax Situation among the OECD Countries
Corporate Income Tax Personal Income Tax Tax Quota
2010/10/20
The purpose of the article is to review the status and meaning of income taxes in tax mixes in the OECD countries, eventually it would like to trace out the tendencies in their progress according to n...