-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 …

whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …