accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

This paper focuses on the problems involved in developing cross-country comparisons of the intergenerational stance of fiscal policy. Of course, these comparisons are nowadays based on the method of generational accounting and in particular most of them rely on comparing the total size of intertemporal public liabilities (IPLs). I first utilize the machinery of generational accounting in order ...

abstract water is a vital resource for every biological and human phenomena. nowadays, water management and conservation has a great importance not only in developing countries, but also in developed countries. in traditional economics, water is not taken into consideration as a factor of production in the national accounts. nevertheless in reality, water is the primary input of many goods and ...

due to the different nature of the production structure in economic sectors, growth in these sectors has a different effect on employment. on the other hand, according to market analysis by gender, the impact on job creation in economic sectors is also different for men and women. in this paper, we use social accounting matrix (sam) model for iran to assess how growth in various sectors of the ...

Based on data from the Danish Stock Exchange, this paper analyses the value relevance of goodwill and goodwill amortization. Until Danish accounting legislation was changed as of January 1, 2002 companies were allowed to write-off goodwill or capitalize it subject to amortization, which provided a richer information set, as goodwill must be capitalized under most other accounting regimes. The v...