Narrow search
Showing 1 - 10 of 783
Cover Image
Empirical results of the accounting policies chosen by South African listed companies
Rossouw, J. - In: Meditari Accountancy Research 18 (2010) September, pp. 38-56
Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...
Persistent link: https://www.econbiz.de/10009319804
Cover Image
The in’s and out’s of library budget preparation
Evans, G. Edward - In: The Bottom Line 14 (2001) 1, pp. 19-23
Newcomers to the budget process seldom realize that it is much more than just one element (most often an annual activity) in the management cycle. Those individuals who succeed in securing the funds requested are those who understand it is a complex‐year‐round process. They also recognize...
Persistent link: https://www.econbiz.de/10014686040
Cover Image
Revolving fund budgeting: eliminating the spend it or lose it mentality
Randall, Eva - In: The Bottom Line 12 (1999) 4, pp. 141-147
If program managers knew that unexpended funds could be rolled from one year to the next without explanation, would they roll funds and save for future expenditures? Wouldn’t you? This article is a proposal to allow for just such a strategy. This proposal also redefines and simplifies the...
Persistent link: https://www.econbiz.de/10014686422
Cover Image
Empirical results of the accounting policies chosen by South African listed companies
Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56
Although the intention of the International Accounting Standards Board (IASB) is not to permit choices in the accounting treatment of similar transactions and events, International Financial Reporting Standards (IFRSs) still contain various choices of accounting treatment. Different accounting...
Persistent link: https://www.econbiz.de/10014930503
Cover Image
Forecasting sales, expenses and stock market values by quarterly financial statement ratio analysis
Rushinek, Avi; Rushinek, Sara F. - In: Managerial Auditing Journal 10 (1995) 2, pp. 7-33
industry data and builds sales forecasting models. FSRA imputes forecast standards of sales and costs, and applies them to a … similar methodology to forecast the stock market value with some exceptions. Models sales and costs of an individual company … statement databases, computes financial ratios and builds forecasting models.  …
Persistent link: https://www.econbiz.de/10014929460
Cover Image
The risk in using financial reports in the study of airline business models
Karwowski, Mariusz - In: Journal of air transport management 55 (2016), pp. 185-192
Persistent link: https://www.econbiz.de/10011547845
Cover Image
The earnings quality and information processing effects of accounting consistency
Peterson, Kyle; Schmardebeck, Roy; Wilks, T. Jeffrey - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2483-2514
Persistent link: https://www.econbiz.de/10011414467
Cover Image
Accounting policies in the public sector : characteristics and consequences of accounting for capital assets
McDonough, Ryan P.; Yan, Claire J. - In: Journal of accounting and public policy 42 (2023) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10014283397
Cover Image
The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.; Li, Yijun - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
Cover Image
Measurement and reporting of heritage assets : insights from practice in New Zealand
Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu - In: Measurement in public sector financial reporting : …, (pp. 171-192). 2023
Persistent link: https://www.econbiz.de/10014287720