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Pros and cons for the implementation of target costing method in Romanian economic entities
Briciu, Sorin; Căpuşneanu, Sorinel - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 455-470
The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...
Persistent link: https://www.econbiz.de/10010338845
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Assuming the worst : the shifting sands of pension accounting
Byrne, Alistair; Clacher, Iain; Hillier, David; … - In: Journal of accounting & management information systems … 12 (2013) 2, pp. 190-212
Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to … financial reports. The application of fair value accounting for pensions allows for a high level of managerial discretion with … respect to ex ante accounting choices. Utilizing a sample of firms that apply FRS-17, we examine the main determinants of the …
Persistent link: https://www.econbiz.de/10010338875
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The usefulness of accounting information on financial instruments to investors assessing non-financial companies : an empirical analysis on the Bucharest Stock Exchange
Huian, Maria Carmen - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 748-769
The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial … market prices and accounting numbers. We find that at parent company level, the information about financial assets is more …
Persistent link: https://www.econbiz.de/10011516431
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Comparabilityof cash flow statements : evidence from Baltic Countries
Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of accounting & management information systems … 18 (2019) 3, pp. 307-329
Persistent link: https://www.econbiz.de/10012139185
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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Group accounting : the effect of IFRS adoption : the case of Greece
Samaras, Ioannis; Athianos, Stergios - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 661-682
of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition … to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …
Persistent link: https://www.econbiz.de/10011636209
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Czech accounting academia and practice : historical roots and current issues
Jindrichovska, Irena; Kubickova, Dana - In: Journal of accounting & management information systems … 14 (2015) 2, pp. 328-361
The purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …
Persistent link: https://www.econbiz.de/10011311720
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Impact of IFRS on the accounting numbers of Romanian listed companies
Istrate, Costel - In: Journal of accounting & 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 comparability, we attempt to measure the impact of the transition to IFRS …
Persistent link: https://www.econbiz.de/10010526634
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10011515965
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The persistence of the accounting policies after the transition to IFRS of the Romanian listed companies
Istrate, Costel - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 599-626
The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …
Persistent link: https://www.econbiz.de/10011516297