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Cash flows and accrual accounting in predicting future cash flows of Thai listed companies

Chotkunakitti, Porntip - 2005

conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual … study investigates the ability of accrual and cash flows accounting data to predict future cash flows of Thai listed … companies. Three regression models are constructed namely earnings, cash flows, accrual components and cash flows models. In …

Persistent link: https://www.econbiz.de/10009475237

Steuerrechtliche Rückstellungen für Dauerschuldverhältnisse : zur Passivierung von Verpflichtungen aus Arbeitsverträgen

Fumi, Horst-Dieter - 1991

Persistent link: https://www.econbiz.de/10004099690

Die Rückstellung im Handels- und Steuerrecht

Stoll, Jürg - 1992

Persistent link: https://www.econbiz.de/10004151858

Handbuch der versicherungstechnischen Rückstellungen : Handels- und Steuerbilanzrecht der Versicherungsunternehmen

Boetius, Jan - 1996

Persistent link: https://www.econbiz.de/10004255679

Bilanzierung aktienrechtlicher Schadenrückstellungen dem Grunde nach : dargest. am Beispiel d. Rechtschutzversicherung

Molnar, Hans - 1986

Persistent link: https://www.econbiz.de/10004619982

The Psychological Attraction Approach to Accounting and Disclosure Policy

Hirshleifer, David; Teoh, Siew Hong - Volkswirtschaftliche Fakultät, … - 2009

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two different ways. (1) Good Rules for Bad...

Persistent link: https://www.econbiz.de/10005835730

Statement of Cash Flows - Concrete Aspect of the Convergence of Global Accounting in the Context of the Paradigm of New Economy

Lepadatu, Gheorghe - In: International Journal of Academic Research in … 3 (2013) 2, pp. 44-49

the accrual. Therefore, an efficient management of the economic entity comprises both the asset management flows (revenues …

Persistent link: https://www.econbiz.de/10010706124

Социетальные аспекты эффективности экономических процессов

Filippova, Irina - Volkswirtschaftliche Fakultät, … - 2014

Analysis of public production system efficiency has two aspects: assessment of the process of its functioning, and assessment of its effectiveness in terms of system's useful function (the extent of implementation). Traditionally we consider the efficiency of process as the ratio of result to...

Persistent link: https://www.econbiz.de/10011109722

Risiken und Insolvenz : Die Behandlung von Rückstellungen in der Überschuldungsbilanz

Schulz, Dietmar - 2006

Persistent link: https://www.econbiz.de/10004909793

Rückstellungen im Braunkohlenbergbau : Auswirkungen der Verpflichtung zur Wiedernutzbarmachung der Oberfläche nach BBergG

Bergs, Stefan - 2006

Persistent link: https://www.econbiz.de/10004921025