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New ways of accountancy
PAUNIĆ, ALIDA - Volkswirtschaftliche Fakultät, … - 2006
The problems that are seeing by paper is to examine to what extent accounting reports can provide us with the true picture of company performance and finds the way how to broaden accounting reports in order to incorporate other relevant information (News in TV, newspapers, education, moral...
Persistent link: https://www.econbiz.de/10005621727
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IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?
Pekdemir, Recep; Turel, Aslı - Volkswirtschaftliche Fakultät, … - 2007
focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies …
Persistent link: https://www.econbiz.de/10008923047
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Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010
. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …
Persistent link: https://www.econbiz.de/10011108425
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Audits, audit quality and signalling mechanisms: concentrated ownership structures
Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
Do jurisdictions with concentrated ownership structures require less reliance on audits as corporate governance mechanisms and devices? Why do concentrated ownership structures still prevail in certain jurisdictions which are considered to be “market based corporate governance systems”? More...
Persistent link: https://www.econbiz.de/10011267870
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Revisiting and Reinforcing the Farmers Fox Theory: A Study (Test) of Three Cases in Cross-border Inbound Acquisitions
Reddy, Kotapati Srinivasa - Volkswirtschaftliche Fakultät, … - 2015
This paper aims to revisit and reinforce the early-development of Farmers Fox theory (Reddy et al. 2014a) through analyzing three cases in cross-border inbound acquisitions stream. A qualitative case method is adopted to explore findings from sampling cases include Vodafone-Hutchison telecom...
Persistent link: https://www.econbiz.de/10011251890
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Recuperar la credibilidad de los fundamentos jurídicos y económicos de estabilidad financiera: la necesidad de la incorporación de las teorías económicas?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
To what extent can monetary and financial crises and cycles be explained through economic theories? This paper is aimed at highlighting why a reliance on economic theories may be necessary given certain flaws which have been revealed from the recent Financial Crisis. Namely, that economic and...
Persistent link: https://www.econbiz.de/10011258809
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The impact of human capital accounting on the efficiency of English professional football clubs
Goshunova, Anna - Volkswirtschaftliche Fakultät, … - 2013
In this paper we tried to investigate the positive influence of capitalization of players acquisition costs as intangible assets on efficiency of professional football clubs. Econometric approach was used to establish econometric models for three indicators of efficiency – total income, total...
Persistent link: https://www.econbiz.de/10011258843
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Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions
Ojo, Marianne; DiGabriele, Jim - Volkswirtschaftliche Fakultät, … - 2013
This book is focussed on investigating how a proper implementation of forensic accounting tools could serve as a means and channel whereby such techniques as valuations, equitable distribution and evidence could be employed in avoiding unnecessary break ups and emotional breakdowns. How can...
Persistent link: https://www.econbiz.de/10011258963
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Why the transfer of bank supervisory powers back to the Bank of England is a step in the right direction: Revisiting the role of external auditors in bank and financial services su...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
The need for effective supervision of capital markets is becoming all the more evident in the aftermath of the recent LIBOR and rate rigging scandals. Financial regulators or indeed bank regulators cannot perform such a function effectively without the involvement of auditors in the supervisory...
Persistent link: https://www.econbiz.de/10011259086
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Achieving Amicable Settlements and Possible Reconciliations : The Role of Forensic Accountants in Equitable Distributions
Ojo, Marianne; DiGabriele, Jim - Volkswirtschaftliche Fakultät, … - 2013
This book is focussed on investigating how a proper implementation of forensic accounting tools could serve as a means and channel whereby such techniques as valuations, equitable distribution and evidence could be employed in avoiding unnecessary break ups and emotional breakdowns. Through the...
Persistent link: https://www.econbiz.de/10011259353