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1. CULTURE, UNIVERSAL (OR NOT) PREFERENCES AND SOCIAL WELFARE — 23 December 2014
Authors: • PhD Associate Prof. John M. POLIMEN, Afiliation: Albany College of Pharmacy and Health Sciences USA • PhD Raluca-Ioana IORGULESCU, email: raluca_i@lycos.com, Afiliation: “Athenaeum” University Bucurest
Abstract: Real economic systems—at least during the past two hundred years or so— undergo rapid, qualitative and irreversible change. Economic changNo 30 - June 2013 > CULTURE, UNIVERSAL (OR NOT) PREFERENCES AND SOCIAL WELFARE
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2. ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY — 23 December 2019
Authors: • Dirk Beerbaum, email: Dirk.Beerbaum@aalto.fi, Afiliation: Aalto University School of Business, Helsinki, Finland • Maciej Piechocki, Afiliation: BearingPoint, Frankfurt, Germany • Julia M. Puaschunder, email: Julia.Puaschunder@newschool.edu, Afiliation: The New School, Department of Economics, New York, USA
Abstract: We propose a new measure of accounting reporting complexity (ARC) based on customized extensions XBRL elements in relation to the number of reportiNo 56 - December 2019 > ACCOUNTING REPORTING COMPLEXITY MEASURED BEHAVIORALLY