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Abstract In discussing the form and content of published financial statements prior to 1900, J. R. Edwards argues that, in a laissez-faire environment, management is free to choose those accounting principles and practices providing maximum utility, given the goals of the organisation. This...
Abstract This paper examines the nature of executory contracts using as examples forward exchange contracts, asset purchase commitments and leases. FECs are paid particular attention as they have not previously been the focus of discussions concerning executory contracts. The arguments in the...
Abstract The attributes and rationales of modern cost accounting procedures are not unequivocal. Some scholars underscore the adversarial relationship between accounting and labour (Bougen, 1989; Owen and Lloyd, 1985; Ogden and Bougen, 1985) while others contend that accounting data were used as...
Abstract Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm...
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