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Information Efficiency and Firm-Specific Return Variation
Kelly, Patrick J. - In: Quarterly Journal of Finance (QJF) 04 (2014) 04, pp. 1450018-1
of price informativeness. Low-R2s or "synchronicity," as it is called in this literature, signal that prices more … R2 are driven as much by firm-specific volatility on days without private news as by firm-specific volatility on days …
Persistent link: https://www.econbiz.de/10011106342
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КОНЦЕПЦИЯ СУЩЕСТВЕННОСТИ В УЧЕТЕ И ОТЧЕТНОСТИ
ИВАНОВНА, КОВАЧ СВЕТЛАНА - In: Бизнес Информ (2014) 3, pp. 284-288
В статье освещаются теоретические основы концепции существенности в учете и отчетности и даны практические рекомендации по ее применению. В Украине...
Persistent link: https://www.econbiz.de/10011270893
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ОБЛІКОВА ПОЛІТИКА КОМПАНІЙ В УМОВАХ ЗАСТОСУВАННЯ МСФЗ
Андрійович, Засадний Богдан - In: Вісник Киiвського … (2014) 3, pp. 17-22
В статье исследована сущность учетной политики, как важного элемента процесса организации бухгалтерского учета, выделены основные разделы документа об учетной...
Persistent link: https://www.econbiz.de/10011248825
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АНАЛіЗ ДОСВіДУ ВПРОВАДЖЕННЯ МіЖНАРОДНИХ СТАНДАРТіВ ФіНАНСОВОї ЗВіТНОСТі КРАїНАМИ З ПЕРЕХіДНОЮ ЕКОНОМіКОЮ...
ZASADNYI B. - In: Вісник Киiвського … (2013) 3, pp. 94-98
The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting stan dards for financial reporting for Ukrainian...
Persistent link: https://www.econbiz.de/10011234261
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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
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Influence of a mandatory IFRS adoption on accounting practice: Evidence from Australia, Hong Kong and the United Kingdom
Bayerlein, Leopold; Farooque, Omar Al - In: Asian Review of Accounting 20 (2012) July, pp. 93-118
accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore …Purpose – The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS …
Persistent link: https://www.econbiz.de/10010592173
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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
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Die kurzfristige Erfolgsrechnung als Steuerungsinstrument in divisional organisierten Unternehmen
Werner, Joachim - 1995
Persistent link: https://www.econbiz.de/10000905015
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German accounting : a guide for students and professionals
Brösel, Gerrit; Freichel, Christoph; Mindermann, Torsten - 2021
Persistent link: https://www.econbiz.de/10012603970