Charles Whalen’s book identifies avenues leading to the revitalization of industrial relations as an academic discipline. The contributors, a stellar assemblage of the field’s leading scholars, demonstrate there is much work to be done: the scope and intellectual content of...

Purpose: Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and...

During the last twenty years, a change from a continental towards what can broadly be characterized as an Anglo-Saxon perspective of accounting has taken place in Norway. This paper discusses whether the new Norwegian Accounting Act of 1998 and the accounting standards issued by the Norwegian...

<title>ABSTRACT</title> The stimulus for this paper is an article published in 2005 by Wüstemann and Kierzek together with a critical comment thereon by Nobes in 2006. The original paper discusses the IFRS proposals, and the philosophy they represent, concerning revenue recognition. Nobes, in terms which this...

In this comment, I reply to criticisms of my article on the trial of seven defendants accused of providing the public with misleading information shortly before the L’Aquila, central Italy, earthquake of 6 April 2009. Copyright The Author(s) 2015

The trial and conviction of seven public officials in L’Aquila, central Italy, for having allegedly given out misleading and incorrect information to the public before the 6 April 2009 earthquake has proved to be one of the most momentous developments of recent times in science and disaster...

This paper explores the issue of the true and fair view (TFV) and the overriding principle within the European Union (EU), via a legally based analysis of the relationship between EU and national laws. We apply the supremacy of European law to methods of incorporating the TFV into national...

This paper describes aspects of the epidemiological situation following the November 1980 earthquake disaster in Campania and Basilicata, southern Italy. First, population displacements and the fluctuating state of homelessness after the catastrophe are described. Secondly, the level of medical...