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Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht
Beyer, Michael - 2008
In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....
Persistent link: https://www.econbiz.de/10009462192
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COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA
Abdullah, Mazni - 2011
This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …
Persistent link: https://www.econbiz.de/10009466008
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Projected refined product balances in key Latin American countries: A preliminary examination
2009
Over the years, the East-West Center (EWC) has developed considerable expertise in refinery modeling, especially in the area of forecasting product balances for countries, given planned capacity changes, changes in product demand, changes in crude slates, and changes in product specifications....
Persistent link: https://www.econbiz.de/10009436759
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The political economy of water and sanitation in developing countries : cross-country evidence and a case study on Colombia
Krause, Matthias - 2007
on Colombia finds some evidence that low-quality governance of sub-national governments compromises the internal … Kolumbien zeigen, dass eine niedrige Qualität der Governance kommunaler Regierungen, sich negativ auf die Produktionseffizienz …
Persistent link: https://www.econbiz.de/10009468517
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Accounting for acquired goodwill in Australian business combinations: is there value to choose?
James, Kieran E. - 2005
This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of...
Persistent link: https://www.econbiz.de/10009434901
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The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000
The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...
Persistent link: https://www.econbiz.de/10009437552
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Rules versus principles-based pension accounting standards: An analysis of comparability
Gordon, Isabel; Gallery, Natalie - 2008
Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...
Persistent link: https://www.econbiz.de/10009437855
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Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards
Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009
Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...
Persistent link: https://www.econbiz.de/10009441198
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Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards
Liang, Pierre Jinghong - 2003
In this paper, we model earnings management as a consequence of the interaction among self-interested economic agents -- namely, the managers, the shareholders, and the regulators. In our model, a manager controls a stochastic production technology and makes periodic accounting reports about his...
Persistent link: https://www.econbiz.de/10009441204
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Emergent frameworks in global finance: accounting standards and German supplementary pensions
Clark, Gordon L.; Mansfield, Daniel; Tickell, Adam - 2001
Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in European capital markets, with important implications for the design and management of German supplementary pensions. In this paper, we first introduce financial accounting...
Persistent link: https://www.econbiz.de/10009441391