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Determinants of firm's innovation : increasing the transparency of financial statements

Zadorozhnyi, Zenovii-Mykhaylo; Ometsinska, Iryna; … - In: Marketing i menedžment innovacij : m&mi (2021) 2, pp. 74-86

Persistent link: https://www.econbiz.de/10013161777

Financial statements of a company as an information base for decision-making in a transforming economy

Osadchy, E. A.; Akhmetshin, E. M.; Amirova, E. F.; … - In: European research studies 21 (2018) 2, pp. 339-350

Persistent link: https://www.econbiz.de/10012220199

Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions

Krylov, Sergey - 2023

The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...

Persistent link: https://www.econbiz.de/10014349893

Interpreting financial statements

Lucouw, Pierre - In: Journal of finance and investment analysis 2 (2013) 1, pp. 69-76

Analysis of company financial statements is a topic that is well covered in the financial literature. Unfortunately, the interpretation of the analysis is often neglected as a scientific approach to interpretation seems to be elusive. This paper attempts to provide a methodology whereby insight...

Persistent link: https://www.econbiz.de/10009746060

Die Bilanzierung originärer Finanzinstrumente im Jahresabschluss nach HGB und IFRS : derzeitige Praxis und zentrale Problemlage für unternehmensexterne Adressaten

Schäfer, Henry; Kuhnle, Oliver - 2007

Der Jahresabschluss gehört zu den wichtigsten Informationsquellen von Aufsichts- und Betriebsräten. Er zeigt u. a … Abhängigkeit von den hierzu gewählten Instrumenten im Jahresabschluss niederschlägt und welche Informationen der externe … Derivaten im Jahresabschluss ist Gegenstand einer weiteren Broschüre der Reihe "Betriebswirtschaftliche Handlungshilfen". …

Persistent link: https://www.econbiz.de/10011342052

Evidence on book-tax differences and disclosure quality based on the notes to the financial statements

Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014

The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...

Persistent link: https://www.econbiz.de/10010385092

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

Evers, Maria - 2014

Persistent link: https://www.econbiz.de/10013049628

Disclosure of risk information in the European banking sector

Klepczarek, Emilia - 2015

The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...

Persistent link: https://www.econbiz.de/10012010950

Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung

Maier, Michael Thomas - 2009

Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...

Persistent link: https://www.econbiz.de/10011942950