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Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland

DYLAG, Renata; KUCHARCZYK, Malgorzata - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 25-42

The core business of real estate developers is performance long term developer contracts (directly or by subcontractors … used the method of revenues and expenses percentage-of-completion in accordance with IAS 11 “Construction Contracts”. The … immediate aim of this paper is a comparative analysis of Polish and international rules adopted by property development …

Persistent link: https://www.econbiz.de/10010611104

Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era

TUREL, Ahmet; TUREL, Asli; Belverd E. NEEDLES, Jr. - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 4-26

Previous research studied characteristics of high performance companies (HPCs) in mature economies (United States … significant difference between the financial performance drivers and measures from before the financial crisis era (2005–2007) and … post-financial crisis period 2008–2009, Turkish HPCs were shown to maintain superior asset management and performance …

Persistent link: https://www.econbiz.de/10010542054

Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities

BRICIU, Sorin; CAPUSNEANU, Sorinel - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 455-470

following: analysis of critical implementation or non-implementation factors related to the Target Costing method and their …

Persistent link: https://www.econbiz.de/10010740218

Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies

RADU, Maria - In: Journal of Accounting and Management Information Systems 11 (2012) 1, pp. 112-130

of the information disclosed on the overall performance will increase. The study is based on quantitative analysis using … performance, being less profitable and having a higher volatility. Correlation between corporate governance and internal audit is … this relation shows that it is beneficial of the performance of these companies. An effective internal audit function is …

Persistent link: https://www.econbiz.de/10010542050

“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique

Balaciu, Diana Elisabeta; Bogdan, Victoria; Feleaga, Liliana - In: Journal of Accounting and Management Information Systems 13 (2014) 4, pp. 643-664

The research aims to make an introspection of the irrational behavior of the managers who, being under the pressure of sending as favorable as possible signals to different categories of users regarding the enterprise they manage, are tempted to use creative accounting techniques. The research...

Persistent link: https://www.econbiz.de/10011103278

An Econometric Analysis of the Operating Profit of Romanian Companies

DEACONU, Adriana - In: Journal of Accounting and Management Information Systems 10 (2011) 4, pp. 535-546

economic performance. Likewise, companies that have the cash and / or tangible assets registered superior performance, while … growth in stocks is accompanied by lower economic performance of the companies. Sectorial data confirm these results. …

Persistent link: https://www.econbiz.de/10009391476

The current status of management accounting in Romania: the accountants' perception

Grosu, Corina; Almasan, Alina; Circa, Cristina - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 537-558

The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from...

Persistent link: https://www.econbiz.de/10010933692

Preparedness for and perception of IFRS for SMEs: evidence from Turkey

Kilic, Merve; Uyar, Ali; Ataman, Basak - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 492-519

The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is adopted by Turkey in November 2010. Turkey initially decided to apply IFRS for SMEs starting from 2013, but recently postponed application to 2014. This research has two primary purposes. The...

Persistent link: https://www.econbiz.de/10010933693

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey

Senyigi, Yigit Bora - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 449-465

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having...

Persistent link: https://www.econbiz.de/10010933694

Impact of IFRS on the accounting numbers of Romanian listed companies

Istrate, Costel - In: Journal of Accounting and Management Information Systems 13 (2014) 3, pp. 466-491

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of the listed companies. Applying the Gray index of...

Persistent link: https://www.econbiz.de/10010933695

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