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Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...
Persistent link: https://www.econbiz.de/10012623005
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011195379
The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …
Persistent link: https://www.econbiz.de/10011937463
The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of … aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were … other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience …
Persistent link: https://www.econbiz.de/10014547841
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10010512844
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10010512876
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10011195314
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011195326
The aim of this paper is to assess the quality of share-based payments' disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in...
Persistent link: https://www.econbiz.de/10011937421