Narrow search
Showing 1 - 10 of 20,279
Cover Image
Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European Financial and Accounting Journal 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company's performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue recognition...
Persistent link: https://www.econbiz.de/10011937454
Cover Image
The impact of the IFRS 15 implementation on the revenue-based earnings management in Poland
Morawska, Izabela - In: Journal of economics & management 43 (2021) 1, pp. 387-403
Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue recognition to avoid losses and earnings decreases....
Persistent link: https://www.econbiz.de/10013166698
Cover Image
Do Czech companies disclose revenue in accordance with IFRS requirements?
Knorová, Kateřina - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 69-84
Revenue is one of the key indicators informing users of financial statements about company´s performance. The different approaches to revenue recognition are analysed in the first part of this paper. The second part addresses the convergence of US GAAP and IFRS in the area of revenue...
Persistent link: https://www.econbiz.de/10011700707
Cover Image
IFRS 16 “Leases” – financial statements disclosures for credit institutions
Levanti, Denis Adrian - 2019
risk. Leases are very common in the banking and capital markets sector and IFRS 16 implementation has had a significant … focus on the financial statements disclosures and to analyze the IFRS 16 disclosures from the financial statements of top … five credit institutions operating in the Romanian banking sector. The results of the analysis highlighted that the …
Persistent link: https://www.econbiz.de/10012064037
Cover Image
Target the untargeted : essays in unconventional disclosures and policies
Tuijn, Marcel Christiaan - 2020
Persistent link: https://www.econbiz.de/10012416523
Cover Image
Credit market concentration and systemic risk in Europe
Kukk, Merike; Paulus, Alari; Reig, Nicolas - 2022
Persistent link: https://www.econbiz.de/10013192725
Cover Image
Spain; Financial Sector Assessment Program -Technical Note: Regulation, Supervision, and Governance of the Spanish Cajas
International Monetary Fund (IMF); International … - 2006
This report provides the background on the financial liberalization and deregulation process with special reference to Spain’s cajas de ahorros (savings banks). It provides an overview of the cajas’ governance structure and analyzes the regulation and supervision of cajas, with...
Persistent link: https://www.econbiz.de/10011245514
Cover Image
Factors affecting the adoption of financial technology among the banking customers in emerging economies
Sazu, Mesbaul Haque; Jahan, Sakila Akter - In: Financial studies 26 (2022) 2, pp. 18-36
Financial Technology has shifted the way consumers use banking. Implementing new technology like big data, analytics … for banks. This article looks at the possible effect of Fintech and Big data Analytics on the efficiency of banking …
Persistent link: https://www.econbiz.de/10013382115
Cover Image
Solomon Islands; Selected Issues and Statistical Appendix
International Monetary Fund (IMF); International … - 2004
This Selected Issues paper examines prospects for increasing growth and reducing poverty in the Solomon Islands. The paper highlights that agriculture constitutes the largest sector of the Solomon Islands economy, averaging about 20 percent of GDP throughout the 1990s. The Solomon Islands also...
Persistent link: https://www.econbiz.de/10005824908
Cover Image
Germany's Three-Pillar Banking System; Cross-Country Perspectives in Europe
International Monetary Fund (IMF); International … - 2004
restructuring, and discusses the various arguments for and against public involvement in banking. …
Persistent link: https://www.econbiz.de/10005767363