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Experience of other Nations in Convergence to IFRS
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …
Persistent link: https://www.econbiz.de/10009004153
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Corporate mergers and financial performance: A new assessment of Indian cases
Reddy, K. Srinivasa; Nangia, Vinay Kumar; Agrawal, Rajat - Volkswirtschaftliche Fakultät, … - 2012
Purpose: It is worth mentioning that mergers and acquisitions (M&As) have become a popular vehicle for emerging-markets firms to rapidly access new opportunities and market capabilities. Indeed, privatization and multi-nationalization have given a greater shore up in raising global and domestic...
Persistent link: https://www.econbiz.de/10011108123
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Performance Measurement and Management Promotion through Non-Financial Measures : A Management Accounting Perspective
Eisenberg, Paul - 2018
The purpose of this paper is the discussion of non-financial performance measures that can be adopted in the management accounting function of business organisations. The study is important because it shows how organisational focus on non-financial measures can substantially enhance...
Persistent link: https://www.econbiz.de/10012935122
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Zakat Accounting : Metaphor and Accounting Treatment for Business Organization
Jaelani, Aan - 2017
The various sources of zakat accounting are actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to...
Persistent link: https://www.econbiz.de/10012968064
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Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa
Ozili, Peterson K - Volkswirtschaftliche Fakultät, … - 2015
encourage banking institutions to supply credit to the economy. Increased bank supply of credit is a good thing but too much of … thing and how bank managers react to this. After examining 82 bank samples, I find that (i) bank underestimate the level of …) non-performing loans, bank portfolio risk and loan portfolio size are significant determinants of the level of loan loss …
Persistent link: https://www.econbiz.de/10011212790
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Performance optimization – "sometimes" – result creativity
Iacob, Constanta; Gheorghe, Cristina Mihaela - Volkswirtschaftliche Fakultät, … - 2014
Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which...
Persistent link: https://www.econbiz.de/10011258700
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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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Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2013
A model emphasizing cookie-jar earnings management and the effect of auditor-required adjustment is formulated, with the optimal misreporting strategy generally characterized and the closed-form solutions for particular functional form assumptions derived. Using simulation results based on the...
Persistent link: https://www.econbiz.de/10011258950
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Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks
Konchitchki, Yaniv - Volkswirtschaftliche Fakultät, … - 2013
This study sheds new light on the cross-sectional effects of inflation, which have substantial implications for stock valuation. I use financial statement analysis to examine systematic stock-valuation effects of aggregate price-level changes on individual companies, focusing on the implications...
Persistent link: https://www.econbiz.de/10011259622
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Fair Value Accounting in Banking – Issues in Convergence to IFRS
Swamy, Vighneswara; S, Vijayalakshmi - Volkswirtschaftliche Fakultät, … - 2012
announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious … the financial statements of the Bank. …
Persistent link: https://www.econbiz.de/10011259732