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Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
CCCTB Concept of Control IFRS Income Taxation
2016/1/27
In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...
Theoretical Foundations of the Concept of Management Control: A References Analysis
examination of articles the journal Accounting The Contingency Theory of Management Accounting
2011/10/15
This paper is based on an examination of articles published in the journal Accounting, Organization and Society that addresses the concept of management control. The questions the study is based on ar...
Differentiating and Subdividing for Concept of Earnings Management
unreal accounting information earnings management profit manipulation agent theory Pareto improvement Xi’an Jiaotong University
2007/7/4
Through discriminating the concept of unreal accounting information and differentiating earnings management and profit manipulation, the paper ascertains the concept of earnings management by applying...