Narrow search
Showing 1 - 10 of 34,954
Cover Image
GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS
Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10011205562
Cover Image
Some Observations on Research on the Benefits to Nations of Adopting IFRS
Brown, Philip - In: The Japanese Accounting Review 3 (2013) December, pp. 1-19
Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …
Persistent link: https://www.econbiz.de/10010900681
Cover Image
CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIA
Pepi, Mitica; Nicolae, Traian Cristin - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1334-1344
The theme of our research is related to the new type of relationship between financial audits (statutory) and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private...
Persistent link: https://www.econbiz.de/10010685582
Cover Image
Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?
Agostini, Marisa - Dipartimento di Management, Università Ca' Foscari Venezia - 2014
The paper analyzes the ways of reporting other comprehensive income (OCI) and their relationships with three different variables, i.e. the volatility, the sign and the total amount of such accounting items. In order to investigate the reasons of such relationships, the study considers the final...
Persistent link: https://www.econbiz.de/10010951587
Cover Image
Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...
Persistent link: https://www.econbiz.de/10010956314
Cover Image
Compliance cost estimates: Survey non-response and temporal framing effects
Eichfelder, Sebastian - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
Due to empirical research, tax and accounting compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. This paper investigates the impact of both aspects on the estimated cost burden. I...
Persistent link: https://www.econbiz.de/10010956319
Cover Image
The Role of Accounting practices both in Abetting and Preventing Money Laudering
Bezirci, Muhammet; Oz, Merve; Y, Halenur - International Institute of Social and Economic Sciences - 2014
As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...
Persistent link: https://www.econbiz.de/10011210066
Cover Image
Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2015
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms (Luxembourg Leaks). We analyze ATRs as tax...
Persistent link: https://www.econbiz.de/10011269113
Cover Image
HOW BIG ARE ’BIG FOUR’ COMPANIES – EVIDENCE FROM ROMANIA
BERINDE, SORIN ROMULUS - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2013)
The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian...
Persistent link: https://www.econbiz.de/10010838275
Cover Image
FORECASTING THE STRUCTURE OF THE ROMANIAN AUDIT MARKET
BERINDE, SORIN ROMULUS - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2013)
This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoint of three categories of financial auditors:...
Persistent link: https://www.econbiz.de/10010838282