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Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards
Svoboda, Patrik; Svoboda, Emil - 2012
The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of … the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets … the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on …
Persistent link: https://www.econbiz.de/10011315881
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ANALYSE DE L'EFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES
Olivero, Bernard; Trabelsi, Nadia Sbei - HAL - 2008
L'objectif de ce papier est d'analyser l'effet des impôts différés sur le contenu informationnel du résultat pour deux échantillons de firmes se référant aux normes IAS/IFRS et aux US GAAP sur une période de dix ans (1994-2003). En effet, c'est à partir de 1999 que le traitement selon...
Persistent link: https://www.econbiz.de/10008788844
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Panelový regresní model : nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků
Nerudová, Danuše; Solilová, Veronika; Bohušová, Hana; … - In: Politická ekonomie : teorie, modelování, aplikace 65 (2017) 4, pp. 424-439
Persistent link: https://www.econbiz.de/10011853870
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Linear regression model as a tool for measuring organizational capital
Fiala, Roman; Borůvková, Jana - 2012
The authors´ goal was to create a model suitable for measuring organization capital, that is to say a model with high coefficient of determination, in which coefficients of all regressors and the intercept are statistical significant. Three linear regression models for the years 2006, 2007 and...
Persistent link: https://www.econbiz.de/10011316060
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020
En este documento investigamos las características empresariales que están asociadas con la inversión en activos fijos tangibles e intangibles, prestando especial atención al caso de la I+D, y las fuentes de financiación que se utilizan en cada tipo de inversión. Respecto a las...
Persistent link: https://www.econbiz.de/10012523787
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez, Álvaro; Mulino, … - 2020
Persistent link: https://www.econbiz.de/10012208142
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Linear regression model as a tool for measuring organizational capital
Fiala, Roman; Borůvková, Jana - In: Acta Universitatis Bohemiae Meridionales 14 (2011) 1, pp. 7-13
The authors´ goal was to create a model suitable for measuring organization capital, that is to say a model with high coefficient of determination, in which coefficients of all regressors and the intercept are statistical significant. Three linear regression models for the years 2006, 2007 and...
Persistent link: https://www.econbiz.de/10010638547
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The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period
SOCOL, Adela; TAMAS, Szora Attila - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2009) 10, pp. 108-119
The research object of this article is the connection between the presentations of the tangible fixed assets at the fair value, according to the international standards for the presentation of the financial statements, especially during the crises periods, and the audit risks taken by the...
Persistent link: https://www.econbiz.de/10008520660
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The impact of foreign direct investment on the fixed capital accumulation in the Romanian economy
BONDOC, Anca Mihaela - In: Annals of University of Craiova - Economic Sciences Series 2 (2008) 36, pp. 974-981
The foreign direct investment (FDI) has become more and more important over the last couple of decades. Known to be one of the latest factors to stimulate the economic growth, affecting directly the social and regional development, the foreign direct investment is now also one of Romania's...
Persistent link: https://www.econbiz.de/10005176860
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Accounting Policies and Fair Value of Fixed Assets and Influence of Financial Results in Romanian Listed Companies
Velicescu Nicolae–Bogdan; Elena, Branza Diana- - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1584-1588
In the pages of this article, we shall present a study whose main objective is to reflect how financial period result is influenced by policies and accounting treatments applied within companies. To achieve this objective we considered the financial statements and audit reports for the financial...
Persistent link: https://www.econbiz.de/10010679581