Spanish Abstract: En los últimos 25 años, la investigación contable en España ha mejorado sustancialmente en cantidad, calidad y visibilidad. Al igual que en otros países, esta mejora se atribuye a la introducción de sistemas objetivos de evaluación de la actividad académica. La...

This paper focuses on the non-linear adjustment of import prices in national currency to shocks in exchange rates and foreign prices measured in the exporters' currency of products originating outside the euro area and imported into European Union countries (EU-15). The paper looks at three...

This paper focuses on the pass-through of exchange rate changes into the prices of imports made by euro area countries originating outside the area. Using data on import unit values for thirteen different product categories for each country, we estimate industry-specific rates of pass-through...

The aim of the paper is to present the findings of empirical research that addresses the perception, and motives regarding quality of accounting education from the perspective of Malaysian students. Prior to this research the lack of information regarding quality of accounting education from the...

part PART 1 THE BASICS -- chapter 1 FINANCIAL ACCOUNTING IN CONTEXT -- chapter 2 THE RULES OF FINANCIAL ACCOUNTING -- part PART 2 THE MECHANICS -- chapter 3 FINANCIAL ACCOUNTING THE MECHANICS -- chapter 4 ACCOUNTING RECORDS FOR SPORT AND LEISURE MANAGERS -- chapter 5 THE INTERRELATIONSHIP...