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In Romania, unfortunately, here we can not speak of the existence of interim financial reports. The financial statements required to be submitted to the tax authorities for the first half of each fiscal year are rather too short list of the main economic - financial indicators than a tool that...
Persistent link: https://www.econbiz.de/10011617992
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …
Persistent link: https://www.econbiz.de/10009433705
accounting and finance disciplines to serve corporate governance. We test empirically if the use of some accounting and finance … advocacy of these disciplines is untenable and their contribution is overstated. Careful application of accounting …
Persistent link: https://www.econbiz.de/10009441761
acquisitions and prevailing macroeconomic conditions, as well as accounting measures of the target company, with the goal of …
Persistent link: https://www.econbiz.de/10009475475
acquisitions and prevailing macroeconomic conditions, as well as accounting measures of the target company, with the goal of …
Persistent link: https://www.econbiz.de/10009475476
finance and accounting necessary to manage health care organizations. The first course, HMP 608, covers financial accounting …. The second course, HMP 606, focuses on managerial accounting topics. This third course concentrates on corporate finance … financial markets. In addition, it will integrate corporate finance and accounting theories, institutional knowledge of health …
Persistent link: https://www.econbiz.de/10009477408
With the appropriate framework to shape financial knowledge, the management accounting function should become an …
Persistent link: https://www.econbiz.de/10009459009
The article focuses on financial statement fraud based on cases wherein the U.S. Securities and Exchange Commission sanctioned auditors for their association with fraudulent financial statements. All of the cases involved public companies, most of which engaged ill fraudulent financial...
Persistent link: https://www.econbiz.de/10009459012
Using data from 944 public companies in 2006, I examine how a firm''s propensity to pay dividends is related to (i) board independence and (ii) independent directors'' tenure, number of board seats (busy) and equity incentive compensation. After controlling for the effects of traditional...
Persistent link: https://www.econbiz.de/10009459047