Regulations imposed upon both the external and internal accounting reports of enterprises may evoke a variety of responses from managers ranging from the active to the passive. This paper explores the active, participatory role which managers may choose to adopt in influencing the direction of...

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of...

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only...

This paper explores the nature and incidence of creative accounting practices within the context of ethical considerations.It explores several definitions of creative accounting and the potential and the range of reasons for a company's directors to engage in creative accounting. Later the paper...

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...

This paper describes the current (July 1998) level of usage of Internet communication technologies by Spanish quoted companies for communication of financial and other information to interested parties. First, in order to place the communication activity in context, the current extent of...

This paper examines two principal categories of manipulative behaviour. The term 'macro-manipulation' is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. 'Micro-manipulation' describes the management of...

Accounting regulation is a highly topical issue for listed companies in Europe. From 1 January 2005 all companies listed in the EU member states are required to produce financial reports compliant with international accounting standards. Financial reports will be comparable with each other only...