A further discussion of the problems in the international taxation of intellectual informational enterprises.

Maurice Greenberg is seen as 'wicked', at least by the Attorney General of the State of New York because Greenberg is accused of being responsible for ancextensive array of accounting distortions providing false and misleading financial statements of American International Group, the insurance...

This is an update to the authors' previous article, 'Private property and the modern corporation in the third millennium: Google's SOS to the SEC', [Int. J. of Economics and Accounting, 2010, Vol. 1, No.1/2, pp.46-52]. Google's recent filing of its annual report Form 10-K for 2006 permits the...

The tale of Hospital Corporation of America (HCA) is a cautionary lesson concerning the exploits of private equity entities, who aided-and-abetted by insiders, reduced a healthy and vibrant corporation (HCA) into a crippled debt-laden basket-case. Perhaps, the best analogy is one of a vampire,...

'Then felt I like some watcher of the skies when a new planet swims into his ken' (John Keats). In 1932, Professors Adolf A. Berle and Gardiner C. Means published The Modern Corporation and Private Property. In that seminal work, the professors described the alienation of power over property by...

Over the past several years, Abraham Briloff's writings have caused considerable ripples in the financial community with his insistent articles in various financial journals, especially Barron's. Among the subjects of his critical commentaries have been US Financial, ITT, lOS (under Cornfeld and...

According to Keynesian wisdom, we should concentrate on the short run, because in the long run we are all dead. This truism notwithstanding, I believe that all of us identified with major corporate enterprises and the financial community generally must devote ourselves to surmising the long run....

As part of the International Journal of Critical Accounting's series nominating accounting classics, the author introduces his book, Unaccountable Accounting: Games Accountants Play.