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Elección contable para la valoración de las inversiones inmobiliarias: Contribución de las técnicas de minería de datos para determinar patrones de decisión

De Vicente Lama, Marta; Sánchez, Horacio Molina; … - In: Revista de Métodos Cuantitativos para la Economía y … 23 (2017), pp. 234-256

International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on … accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement …-context on the determinants that explain the accounting choice. Furthermore, in this paper, we introduce and compare the use of …

Persistent link: https://www.econbiz.de/10011995035

Accounting choice for measuring investment properties : data mining techniques contribution to determine decision patterns

De Vicente Lama, Marta; Sánchez, Horacio Molina; … - In: Revista de métodos cuantitativos para la economía y … 23 (2017), pp. 234-256

Persistent link: https://www.econbiz.de/10011694416

Normas contables bancarias en México : una guía de los cambios para legos diez años después de la crisis bancaria de 1995

Angel, Gustavo A. del; Haber, Stephen H.; Musacchio, Aldo - In: El trimestre económico 73 (2006) 4, pp. 903-926

Persistent link: https://www.econbiz.de/10003376265

Earnings management and European regulation 1606/2002 : evidence from non-financial Portuguese companies listed in Euronext

Pereira, Agostinho; Alves, Maria do Céu - In: Revista de contabilidad : RC-SAR 20 (2017) 2, pp. 107-117

Persistent link: https://www.econbiz.de/10011780423

Clasificación del capital social de la sociedad cooperativa: una visión crítica

Souto, Belén Fernández-Feijóo; Casal, Mª José Cabaleiro - In: CIRIEC-España, revista de economía pública, social y … (2007) 58, pp. 7-29

The reform of international accounting standards, as a consequence of the process of harmonization of European … accounting systems, involves significant changes to the financial instruments that affect all types of enterprises. Both the … classification and accounting of share capital in cooperatives, reviewing opinions that go against the initial proposals of …

Persistent link: https://www.econbiz.de/10005169772