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Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...

Bacher, David F. - 2008

IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …

Persistent link: https://www.econbiz.de/10009451183

The legitimacy predicament of current day accounting theory / Pieter Willem Buys

Buys, Pieter Willem - 2010

Recent corporate reporting history is well–known for its corporate failures andquestionable accountancy practices, many of which caused the profession to befrowned upon. However, the splodge on the accounting profession?s reputationgoes deeper than its corporate reporting failures. The...

Persistent link: https://www.econbiz.de/10009456141

Prudential filters, portfolio composition and capital ratios in European banks

Argimón Maza, Isabel; Estrada García, Angel; Dietsch, … - 2015

El 10 % de los activos totales de los bancos europeos se encuentra en carteras que generan ganancias y pérdidas no realizadas que bajo Basilea III dejarán de poder ser eliminadas del capital regulatorio de los bancos. Utilizando una muestra de bancos europeos, y aprovechando la heterogeneidad...

Persistent link: https://www.econbiz.de/10012530497

A Simple Accounting-based Valuation Model for the Debt Tax Shield

Scholze, Andreas - 2010

This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...

Persistent link: https://www.econbiz.de/10009447480

Analyzing the financial condition of higher education institutions using financial ratio analysis.

Buddy, Nancy J. - 1999

The problem concerned the financial indicators used to evaluate the financial condition of the six sister higher education institutions under the authority of the Board of Regents of Oklahoma Colleges. The purposes were to determine the financial ratios that best indicate financial condition; to...

Persistent link: https://www.econbiz.de/10009475058

Survey of the coverage of financial statement analysis in Australian business degrees

Morton, Anja; Harrison, Jennifer L - 2008

The ability to use ratios to analyse financials statement is a skill many bachelor of business graduates will need in their workplace. Not surprisingly, therefore, a survey of the structures and subject content of related degrees offered by Australian universities revealed that they all include...

Persistent link: https://www.econbiz.de/10009475179

Survey of the coverage of financial statement analysis in Australian business degrees

Morton, Anja; Harrison, Jennifer L - 2008

Persistent link: https://www.econbiz.de/10009475195

Implied Equity Duration: A New Measure of Equity Risk

Dechow, Patricia M.; Sloan, Richard G.; Soliman, Mark T. - 2004

Duration is an important and well-established risk characteristic for fixed income securities. We use recent developments in financial statement analysis research to construct a measure of duration for equity securities. We find that the standard empirical predictions and results for fixed...

Persistent link: https://www.econbiz.de/10009477256

A Financial Statement Analysis Project for Introductory Financial Accounting

Misch, Marilyn B; Galantine, Carolyn A - 2009

This paper describes a financial statement analysis project useful in both preparerbased and user-based introductory courses in financial accounting. The project requires students to analyze trends in corporate performance, to evaluate corporate financial decisions, to discuss non-financial...

Persistent link: https://www.econbiz.de/10009450231

11.437 Financing Economic Development, Fall 2003

Seidman, Karl F. - 2003

Focuses on financing tools and program models to support local economic development. Includes an overview of private capital markets and financing sources to understand capital market imperfections that constrain economic development; business accounting; financial statement analysis; federal...

Persistent link: https://www.econbiz.de/10009433049