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

teaching are not equally valued when deciding on faculty promotion. This conclusion creates a potential conflict for accounting … personal experience of accounting academics working in these countries. Specifically, we focus on the following issues: (i) The … perceived value of teaching and research for career success and (iv) The interaction between professional accounting and …

referred accounting journal in Spain. Published by the Spanish Association for Accounting and Business Administration (AECA …), this journal is at the heart of the emergence of a distinctly Spanish academic accounting community. Our study is based on …: 1. An analysis of 100 issues of REFC covering the period from 1985 to 1999. 2. A questionnaire to Spanish accounting …

There is a substancial literature on the accounting procedures needed to track down the costs of quality control and … rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries …, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting …

accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific … accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of … a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is …