The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective

Vera Palea

CRITICAL PERSPECTIVES ON ACCOUNTING, 2015, vol. 29, issue C, 1-15

Abstract: Accounting is not simply a metric; it is, rather, a calculative practice that shapes the socio-economic environment. To look at the substance of accounting standards alone is therefore sometimes inadequate.

Keywords: M4o, P00, K00; Critical; Public Interest; Fair Value Reporting; Lisbon Treaty; Rhenish Capitalism (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:29:y:2015:i:c:p:1-15

DOI: 10.1016/j.cpa.2014.10.004

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