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Ghafele, Roya - Volkswirtschaftliche Fakultät, … - 2010

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

Persistent link: https://www.econbiz.de/10011260466

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578

Briefing in History of Audit and Financial Reporting

Florin, Dobre; Florina, Popa Adriana; Brad, Laura - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1204-1209

The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial...

Persistent link: https://www.econbiz.de/10010679630

Timeliness of financial reporting in emerging capital markets:Evidence from Turkey

Turel, Asli - Volkswirtschaftliche Fakultät, … - 2010

Timely financial reporting is an essential ingredient for a well-functioning capital market. This study has two objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The second one is to establish the impact of both company...

Persistent link: https://www.econbiz.de/10008876870

The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

Persistent link: https://www.econbiz.de/10011111963