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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
the European Committee with International Financial Reporting Standards. Different groups of people need information about …
Persistent link: https://www.econbiz.de/10011115476
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Web-based Corporate Reporting in Bangladesh:An Exploratory Study
Dutta, Probal; Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2007
collecting data relating to corporate reporting on the Internet. The study shows that web-based corporate reporting in Bangladesh … the level of on-line corporate reporting. A wide variation in the level of on-line corporate reporting across 15 sectors … of literature on on-line corporate reporting studies by exploring on-line corporate reporting practices of Bangladesh. …
Persistent link: https://www.econbiz.de/10005620120
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A web of intercorrelations: culture, financial reporting and social output
Dima, Bogdan; Cristea, Stefana Maria - Volkswirtschaftliche Fakultät, … - 2008
reporting and on their impact on the dynamics of the social output. Thus, the specific objectives are: 1) to provide an …
Persistent link: https://www.econbiz.de/10005621580
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Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz
Cakir, Murat - Volkswirtschaftliche Fakultät, … - 2005
Recent financial crises and especially large corporate bankruptcies, have led bank managements and financial authorities to follow and monitor both financial and real sector risks, and to focus on firm failures. Bank of International Settlements, has therefore, taken the decision to include the...
Persistent link: https://www.econbiz.de/10011111559
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Folksonomy: the New Way to Serendipity
Auray, Nicolas - Volkswirtschaftliche Fakultät, … - 2007
Folksonomy expands the collaborative process by allowing contributors to index content. It rests on three powerful properties: the absence of a prior taxonomy, multi-indexation and the absence of thesaurus. It concerns a more exploratory search than an entry in a search engine. Its original...
Persistent link: https://www.econbiz.de/10005836989
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Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations
Potecea, Olga; Gabroveanu, Emilia; Radneantu, Nicoleta - Volkswirtschaftliche Fakultät, … - 2008
In elaborating the paper, we started from the idea of the necessity of knowing the reasons that determined the reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in the context of the new challenges launched by the...
Persistent link: https://www.econbiz.de/10005837454
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A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries.
Dima, Bogdan; Dima; Maria, Stefana - Volkswirtschaftliche Fakultät, … - 2009
financial reporting on a sample of CEE countries. Thus, the specific objectives of the paper are: 1) to provide an operational …
Persistent link: https://www.econbiz.de/10008756491
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...
Persistent link: https://www.econbiz.de/10011111180
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
Residual income as commonly described in academic papers and in real-life applications may be formally described as a function of three variables: (i) the capital invested, (ii) the rate of return, (iii) the opportunity cost of capital. This paper shows that a different paradigm of residual...
Persistent link: https://www.econbiz.de/10011113662
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Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009
offers clear technical solutions for fair value determination for financial reporting purposes. We have come to the …
Persistent link: https://www.econbiz.de/10005034373