Similar Search Results

Ghafele, Roya - Volkswirtschaftliche Fakultät, … - 2010

Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …

Persistent link: https://www.econbiz.de/10011260466

Timeliness of financial reporting in emerging capital markets:Evidence from Turkey

Turel, Asli - Volkswirtschaftliche Fakultät, … - 2010

Timely financial reporting is an essential ingredient for a well-functioning capital market. This study has two objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The second one is to establish the impact of both company...

Persistent link: https://www.econbiz.de/10008876870

The value relevance of losses revisited: the importance of earnings aggregation

Beisland, Leif Atle - In: Global Business and Economics Review 13 (2011) 2, pp. 126-146

negative earnings. When accounting earnings are sufficiently disaggregated into items, there is no longer a statistical …

Persistent link: https://www.econbiz.de/10009352598

Financial reporting on the internet in the Middle East: the case of Jordanian industrial companies

Al-Hayale, Talal - In: International Journal of Accounting and Finance 2 (2010) 2, pp. 171-191

In recent years, online disclosure of financial information has become a common practice in developed countries. Developing countries, however, face several obstacles that hinder such dissemination of financial information. These obstacles relate to technology, culture, cost and other factors....

Persistent link: https://www.econbiz.de/10008755346

Do regulatory policies on auditing affect executive pay?

Chen, Hui; Jeter, Debra; Yang, Ya-Wen - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 344-364

The purpose of this paper is to investigate the impact on pay-performance sensitivity of a commitment by regulatory bodies to monitor the auditing of managers' financial reporting. Executive incentive pay is often analysed in isolation of the regulatory environment of auditing and financial...

Persistent link: https://www.econbiz.de/10010722770

The valuation effects of embedded value disclosure by life insurers

El-Gazzar, Samir M.; Jacob, Rudolph A.; McGregor, Scott - In: International Journal of Economics and Accounting 4 (2013) 1, pp. 26-53

accounting metrics in assessing security prices. This study advances our understanding of the valuation effects of corporate …

Persistent link: https://www.econbiz.de/10010669428

Evaluation of Human Capital Economic Quality on the Basis of Financial Categories: Kl-Ark Model

Karmanska, Anna - ToKnowPress

The corporate value creation, which measures the economic success of a company, occurs as a result of integration around the corporate mission and strategy of different resources and competences, among which human resources appear to be very significant. The article presents the author’s...

Persistent link: https://www.econbiz.de/10011171713

The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

Persistent link: https://www.econbiz.de/10011111963

FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES

Vitan, Daniela - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 27-34

The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...

Persistent link: https://www.econbiz.de/10010592948

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578