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Wagenhofer, Alfred - 2015 - 3., aktualisierte Aufl. 2015

- und Bewertungsgrundsätze -- Ausschüttungsbemessung -- Bilanzpolitik -- Publizität -- Wirtschaftsprüfung -- Prüferhaftung … Rechnungslegung, Ausschüttungsbemessung, Bilanzierung und Bewertung, Vorsicht, Fair Values, Bilanzpolitik, Publizität und … Bilanzpolitik Publizität Wirtschaftsprüfung Prüferhaftung und Prüfungspolitik Unabhängigkeit des Prüfers Die Autoren Prof. Dr. Ralf …

Persistent link: https://www.econbiz.de/10012508327

Die Abbildung von Leasingverhältnissen nach den IFRS und nach der handelsrechtlichen Rechnungslegung : ein kritischer Vergleich

Lazarz, Katrin - 2021

Abbildung von Leasingverhältnissen nach IFRS/handelsrechtlicher Rechnungslegung -- Erfüllung der Informationsfunktion des Abschlusses und des Gläubigerschutzes -- Jahresabschlusspolitische Gestaltungsmöglichkeiten -- Auswirkungen auf Kapitalbeschaffungsmöglichkeiten, Praktikabilität der...

Persistent link: https://www.econbiz.de/10012403224

Accounting Choices in Family Firms : An Analysis of Influences and Implications

Ferramosca, Silvia; Ghio, Alessandro - 2018

1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is the role of culture? -- 7 Conclusions.

Persistent link: https://www.econbiz.de/10013263163

Capital Structure, Earnings Management, and Risk of Financial Distress : A Comparative Analysis of Family and Non-family Firms

Gottardo, Pietro; Moisello, Anna Maria - 2019

This book analyzes the impacts that family control of firms has on capital structure choices, leverage and the risk of financial distress, earnings management practices, and the relation between accounting choices and firm market value. For these purposes, longitudinal data on Italian family and...

Persistent link: https://www.econbiz.de/10012395947

Statutory Auditors’ Independence in Protecting Stakeholders’ Interest : An Empirical Study

Roy, Mitrendu Narayan; Saha, Siddhartha Sankar - 2018

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...

Persistent link: https://www.econbiz.de/10012396818

New Perspectives of Profit Smoothing : Empirical Evidence from China

Magni, Domitilla - 2019 - 1st ed. 2019

1. Theory of Profit -- 2. Profit Impact in Business Vision -- 3. Smoothing and Earnings Management Policies -- 4. Toward a Definition of Profit Smoothing -- 5. Why China? -- 6. Empirical Analysis of Profit Smoothing.-7. Management Behavior and Profit Smoothing: Implications of the Study

Persistent link: https://www.econbiz.de/10012398679

Financial Accounting : An IFRS Perspective in Romania

Duțescu, 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

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

Abschlusspolitische Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen nach IFRS 5 : Existenz und Prävention

Czupalla, Kai - 2021

E inleitung -- Stand der empirischen Forschung -- Theoretischer Bezugsrahmen -- Normative Grundlagen -- Hypothesen zur Existenz von abschlusspolitischen Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen.-Hypothesen zur Prävention von abschlusspolitischen Ergebnisspaltungen mit...

Persistent link: https://www.econbiz.de/10012596919

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