Search Results - subject:"Accounting constraints"

Benchmarking Systems of Seasonally Adjusted Time Series

Fonzo, Tommaso di; Marini, Marco - In: Journal of Business Cycle Measurement and Analysis 2005 (2005) 1, pp. 89-123

When a system of time series is seasonally adjusted, generally the accounting constraints originally linking the series …

Persistent link: https://www.econbiz.de/10008492380

Financial accounting and reporting: Sustaining relevance in the present time paradigm

Gouws, D.G.; Rehwinkel, A. - In: Meditari Accountancy Research 12 (2004) 1, pp. 77-99

Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general dissatisfaction with the existing accounting paradigm. This article therefore...

Persistent link: https://www.econbiz.de/10014930387