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Rotation And Independent Financial Audit
Genov, Slavi - In: Izvestiya (2014) 3, pp. 21-28
Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU … countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for … for the first time that there is to be conducted a rotation of these enterprises within the EU. There are proposed the …
Persistent link: https://www.econbiz.de/10011210603
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Correlation Analysis of the Audit Committee and Profitability Indicators
Fülöp, Melinda Timea - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 139-148
The main role of corporate governance is to restore market confidence and in this process plays an important role the audit committee. The purpose of this case study is to analyze the correlations between the Audit Committee and profitability indicators. Considering the achievement of the...
Persistent link: https://www.econbiz.de/10011067076
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The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
TAMAS, Szora Attila - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2010) 12, pp. 83-93
This article aims to identify and illustrate the inherent limitations of an engagement to perform agreed-upon procedures regarding financial information by starting from an audit mission to perform agreed-upon procedures seeking, on one hand, to determine with the help of the financial...
Persistent link: https://www.econbiz.de/10010611871
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Financial Reporting under XBRL and the Impact on the Financial Audit
Florin, Dobre; Daniel, Vîlsãnoiu; Florina, Popa Adriana - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1199-1203
The purpose of this paper is to present the perspectives of using XBRL (eXtensible Business Reporting Language) as a tool for financial auditors considering the increasing coverage of this language for financial reporting. We performed an extensive literature review concerning XBRL utilisation...
Persistent link: https://www.econbiz.de/10010679590
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SUBSEQUENT EVENTS AND THEIR IMPORTANCE IN DRAWING UP ANNUAL FINANCIAL STATEMENTS
Botez, Daniel - In: Studies and Scientific Researches. Economics Edition (2014) 19
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely...
Persistent link: https://www.econbiz.de/10011085433
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Communication of Soft Information to Lenders : Credibility and Reputation
Choi, Jay Pil - 2009
Borrowers' reputation concerns makes communication of soft or non-verifiable information credible. We find that some misreporting of short-term information has costs as well as benefits. The costs are due to inefficient management of investments, while the benefits are due to the fact that some...
Persistent link: https://www.econbiz.de/10012721364
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Aggregate Market Reaction to Earnings Announcements
Gurun, Umit G. - 2009
This paper identifies a distinct immediate announcement period negative relation between earnings announcement surprises and aggregate market returns. Such a relation implies that market participants use earnings information in forming expectations about expected aggregate discount rates and,...
Persistent link: https://www.econbiz.de/10012721530
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An Economic Perspective on Transfer Pricing
Göx, Robert F. - 2009
This chapter reviews the recent economic literature on transfer pricing. As a starting point, we take Hirshleifer's transfer pricing model and discuss the basic structure of the most widely used model extensions. We review transfer pricing models with asymmetric information, transfer pricing...
Persistent link: https://www.econbiz.de/10012721679
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Guidelines for Forecasting Financial Statements from Historical Financial Statements for Valuation Purposes (Updated)
Velez-Pareja, Ignacio - 2009
In this teaching note I list some suggestions that might be useful to take into account when forecasting financial statements departing from historical data. The ideas presented in this note are the result of advising undergraduate and graduate students in the course Econ 195.96/295.96...
Persistent link: https://www.econbiz.de/10012721709
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Investment Performance of Residual Income Valuation Models on the German Stock Market
Jamin, Goesta - 2009
This paper analyses value-investing strategies based on the residual income valuation approach which has become popular due to the work of Ohlson (1995) and Feltham and Ohlson (1995) for the German stock market. Plenty of empirical evidence shows that it is possible to earn positive abnormal...
Persistent link: https://www.econbiz.de/10012721759