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Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?
De Luca, Francesco; Phan, Ho-Tan-Phat - 2022
1. Comparability as a driver of Financial Reporting Quality -- 2. Criticalities along the path to Global Comparability of financial reporting -- 3. The role of Auditing in Global Comparability of financial reporting -- 4. Cross-country Empirical Analysis on IFRS based financial reports -- 5....
Persistent link: https://www.econbiz.de/10013449007
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Evaluating Corporate Financial Performance : Tools and Applications
Welc, Jacek - 2022
CHAPTER 1 - Primary financial statements -- CHAPTER 2 - Notes to financial statements -- CHAPTER 3 - Financial statement analysis -- CHAPTER 4 – Prospective financial statement analysis and simulations -- CHAPTER 5 – Real-life case study: A flight to a bankruptcy of Norwegian Air Shuttle.
Persistent link: https://www.econbiz.de/10013203491
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Assessment of Accounting Evaluation Practices : A Research-Based Review of Turkey and Romania
Mert, Ibrahim - 2022
Chapter 1. Introduction -- Chapter 2. Theoretical Approaches of Value and Valuation -- Chapter 3. Normalization, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in...
Persistent link: https://www.econbiz.de/10013192339
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Non-financial Disclosure and Integrated Reporting : Theoretical Framework and Empirical Evidence
Cinquini, Lino (ed.); De Luca, Francesco (ed.) - 2022 - 1st ed. 2022.
Within Non-financial Reporting -- Limited or Reasonable Assurance for NFI?: Effectiveness and Criticalities -- Assurance of …: Insights into the Auditor’s Role -- Critical Considerations on the Association Between External Assurance of Non … the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing …
Persistent link: https://www.econbiz.de/10012821388
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Financial Microeconometrics : A Research Methodology in Corporate Finance and Accounting
Gruszczyński, Marek - 2020 - 1st ed. 2020
Introduction -- Models of Financial Microeconometrics -- Modeling Financial Distress and Bankrupcy -- Accounting Research and Disclosure Microeconometrics -- The Microeconometrics of Corporate Governance -- Topics in Empirical Corporate Finance and Accounting
Persistent link: https://www.econbiz.de/10012398983
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Financial Accounting : An IFRS Perspective in Romania
Duţescu, Adriana - 2019 - 1st ed. 2019
Chapter 1: Introduction -- Chapter 2: The Conceptual Framework -- Chapter 3. The Financial Statements -- Chapter 4: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7: Liabilities, receivables and other related items -- Chapter...
Persistent link: https://www.econbiz.de/10012398999
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Earnings Quality : Definitions, Measures, and Financial Reporting
Menicucci, Elisa - 2020 - 1st ed. 2020.
Chapter 1. Earnings quality: how to define -- Chapter 2. Measures of earnings quality -- Chapter 3. Earnings quality and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value Accounting and earnings quality. .
Persistent link: https://www.econbiz.de/10012399099
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Valuation for Accountants : A Short Course Based on IFRS
Lynn, Stephen - 2020 - 1st ed. 2020.
Chapter 1: Valuation Overview -- Chapter 2: Basics of bond valuation -- Chapter 3: Option valuation -- Chapter 4: Other financial instruments -- Chapter 5: Business Valuation -- Chapter 6: Property Valuation -- Chapter 7: Introduction to intangibles valuation -- Chapter 8: Purchase price...
Persistent link: https://www.econbiz.de/10012399239
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Accounting, Accountability and Society : Trends and Perspectives in Reporting, Management and Governance for Sustainability
Del Baldo, Mara (ed.); Dillard, Jesse (ed.);  … - 2020 - 1st ed. 2020.
the level of non-financial assurance in PIEs? Empirical evidence on the European firms listed on Forbes 2000 -- Review and …
Persistent link: https://www.econbiz.de/10012399310
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The Evolution of Corporate Disclosure : Insights on Traditional and Modern Corporate Communication
Ghio, Alessandro; Verona, Roberto - 2020 - 1st ed. 2020.
This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of...
Persistent link: https://www.econbiz.de/10012399378