International Journal of Economics and Accounting

2010 - 2026

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Volume 1, issue 4, 2010

The use of positive and normative approaches in Brazil and US accounting research: a comparative analysis based on the papers published in The Accounting Review and the Revista de Contabilidade & Financas (Accounting & Finance Journal) – 1989 to 2008 pp. 316-330

Octavio R. de Mendonca Neto, Ricardo Lopes Cardoso, Jose Carlos Tiomatsu Oyadomari and Edson Luiz Riccio

Determinants for the composition of the board of directors in SMEs: evidence from Brazil pp. 331-348

Renato Ribeiro Soares and Joshua Onome Imoniana

Testing the differences of world stock markets (1975-2009) pp. 349-359

Elmo Tambosi Filho, Fabio Gallo Garcia, Luiz Mauricio Franco Moreiras and Flavio Estevez Calife

The customer care IT tools as a competitive advantage factor in the Brazilian retail industry pp. 360-374

Marcos Antonio Gaspar, Denis Donaire and Silvio Aparecido Dos Santos

Preparedness of ERP systems to create intangible managerial accounting information: evidence from Brazil pp. 375-390

Maria Thereza Pompa Antunes, Joshua Onome Imoniana, Henrique Formigoni and Alex Serafim Alves

Analysis of the information quality of reports on CDM projects in light of the legitimacy approach pp. 391-409

Amaury Jose Rezende, Maisa De Souza Ribeiro and Flavia Zoboli Dalmacio

Practice of corporate governance in football clubs pp. 410-447

Amaury Jose Rezende, Flavia Zoboli Dalmacio and Carlos Eduardo Fernandes Facure

Volume 1, issue 3, 2010

International Journal of Economics and Accounting's introducing the classics: Abraham Briloff's 'The gap in GAAP' pp. 181-183

Aida Sy and Tony Tinker

Accounting classic: More debits than credits: the gap in GAAP pp. 184-199

Abraham J. Briloff

Recent history of French Accounting Regulation: five years of convergence towards IFRS pp. 200-222

Jean-Guy Degos and Stephane Ouvrard

Contra contractarianism pp. 223-231

Gabriel Donleavy

Internet diffusion and economic growth in emerging stock markets pp. 232-266

Shirley A. Hunter

The role of accounting in marketing: brand equity pp. 267-283

Khosro S. Jahdi and Gaye Acikdilli

The anatomy of banking firm financial condition pp. 284-311

Jonathan Njoku and Eno L. Inanga

Volume 1, issue 1/2, 2010

FASB's initiatives to improve on the quality of standards: the role of constituents at the commentary stage pp. 3-21

Andrew Ayimbila Anabila

Information asymmetry, transparency and the conceptual framework pp. 22-45

Benzion Barlev and Joshua Rene Haddad

Private property and the modern corporation in the third millennium: Google's SOS to the SEC pp. 46-52

Abraham J. Briloff and Leonore A. Briloff

Implementation of compulsory internal control system within Swiss organisations: perceptions among accountants and workers in Geneva pp. 53-75

Giuseppe Catenazzo and Emmanuel Fragniere

The utopian accounting debate: changing word meaning for a changing world pp. 76-87

Frederic Compin

Credit rating agencies: accounting adjustments and econometrical analysis pp. 88-106

Jean Guy Degos, Oussama Ben Hmiden and Jamel Henchiri

What about operational economics? How international accounting standards neglects social structures and special cultures pp. 107-122

Per Forsberg

Corporate social responsibility in European cooperative banks: the French specificity pp. 123-137

Elisabeth Paulet

Uncooking the books from toxic paper sub-prime mortgages CDS and CSOs material misstatements of the financial services industry: crisis challenges and counterparty surveillance of collateralised debt obligations pp. 138-160

Avi Rushinek and Sara Rushinek

Developments in the profitability of the Thailand banking sector: panel evidence from the post Asian crisis period pp. 161-179

Fadzlan Sufian