Similar Search Results

RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

Deaconu, Sorin-Constantin - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 7-7

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or … answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the …

Persistent link: https://www.econbiz.de/10009395361

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Deaconu, Sorin-Constantin; Todea, Nicolae; Cioara, … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 24-24

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.

Persistent link: https://www.econbiz.de/10008497428

Corporate governance and the value-relevance of accounting information: Evidence from Australia

Habib, Ahsan; Azim, Istiaq - In: Accounting Research Journal 21 (2008) September, pp. 167-194

accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …

Persistent link: https://www.econbiz.de/10005047613