-2012. Results' implications are mostly discussed at bank-level, and their interpretations are enhanced by using accounting ratios …

. The aim of this paper is to provide empirical evidence that the use of accounting-based information could significantly … sample of farms of Catalonia, Spain. One model included non-accounting-based variables, while the other also considered … accounting-based variables. It was found that accounting added significant information to predict various degrees of farm …

. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds …Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and … to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of …

In Spain both accounting practice and accounting research have been strongly influenced by accounting practices … identified the potential for accounting reports to serve a wide range of users. 2) Identifies the ways in which English language … accounting conceptual frameworks have paid lip service to a range of user needs, but in practice have excluded users other than …

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope … of accounting standards. This article examines the current use of accounting in agriculture and points the need to … establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to …

As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the … inability of the traditional financial statement model to reflect these new ways of creating business value has become evident … model to reflect these new ways of creating business value. However, there are few prior studies measuring on a quantifiable …

This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire … circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish … accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United …