AinE Edition 2011

The contents of AinE Volume 8 – Issue 1 – are as follows:

Issues in European accounting

  • Accounting Regulation in Malta
    David Alexander & Monique Micallef
  • International Accounting Standardisation: Is Politics Back?
    Alain Burlaud & Bernard Colasse

Research articles

  • Reclassification of Financial Assets under IAS 39: Impact on European Banks’ Financial Statements
    Peter Fiechter
  • Standards, management incentives and accounting practice – lessons from the IFRS transition in Sweden
    Anja Hjelström & Walter Schuster
  • Estimation of tax values based on IFRS information: An analysis of German DAX30 and Austrian ATX listed companies
    Rebekka Kager, Deborah Schanz & Rainer Niemann

Comment

  • ‘The Discount Rate of IAS 36’ – A reply to Kvaal (AinE, Vol,1, pp.87-95, 2010)
    Sven Husmann & Martin Schmidt

The contents of AinE Volume 8 – Issue 2– are as follows:

Editorial
Lisa Evans

Issues in European accounting

  • Time to Endorse the ISAs for European Use The emerging market’s perspective
    Metka Duhovnik
  • Accounting research and accounting policy: what kind of Gap?
    Brian A. Rutherford

Research articles

  • Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania
    Cătălin Nicolae Albu, Nadia Albu, Robert Faff & Allan Hodgson
  • Management Forecast Regulation and Practice in Germany – Firm and Auditor Perspectives
    Thorsten Knauer & Andreas Wömpener
  • Corporate Lobbying in Private Accounting Standard Setting: Does the IASB have to Reckon with National Differences?
    Raf Orens, Ann Jorissen, Nadine Lybaert & Leo van der Tas
  • Determinants of Voluntary Audit Committee Formation in a Two-Tier Board System of a Post-Transitional Economy – the Case of Slovenia
    Maja Zaman Groff & Aljoša Valentinčič