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Die Percentage-of-Completion-Methode : Budgetierung und Realisierung im Projektgeschäft
Lukas, Christian; Rapp, Matthias J. - 2010
Die effiziente betriebliche und konzernweite Implementierung der Percentage-of-Completion-Methode (PoC) stellt die Praxis vor einige Herausforderungen. Dies schließt die Auswahl der geeigneten Variante dieser Methode sowie die Verprobung der Überleitungsrechnung mit der Gewinn- und...
Persistent link: https://www.econbiz.de/10009471796
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Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA
Asthana, Sharad; Ye, Zhongxia Shelly - 2007
effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …
Persistent link: https://www.econbiz.de/10009459069
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An investigation of the effects of SFAS No.121 on asset impairment reporting and stock returns
Alshabani, Waleed Mohammad - 2001
Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long … reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …
Persistent link: https://www.econbiz.de/10009475042
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A Tale of Two Standards: An Exploration of US GAAP and IFRS
Lagasse, Allyson - 2010
financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …
Persistent link: https://www.econbiz.de/10009450221
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Unbundling. Neue Aspekte der Rechnungslegung am Beispiel der Entflechtungsbestimmungen in der Elektrizitätswirtschaft.
Peroutka, Stephan - 2002
Die Liberalisierung leitungsgebundener Wirtschaftszweige (Elektrizität, Erdgas, Telekommunikation) erfordert die wirksame Entflechtung ("Unbundling") des weiterhin bestehenden natürlichen Monopols der Leitungsnetze von den übrigen, im Wettbewerb stehenden Aktivitäten des Unternehmens. Eine...
Persistent link: https://www.econbiz.de/10009480887
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Accounting-based entity valuation - Integration and implementation of key performance indicators within LIM-based valuation models
Falkum, Alexander - 2011
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
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Regulation and Political Costs in the Oil and Gas Industry: An Investigation of Discretion in Reporting Earnings and Oil and Gas Reserves Estimates
Kurdi, Ammr - 2010
This study investigates the use of discretion by oil and gas companies in reporting financial performance and oil and … amortization (DDA) were used as indicators of discretion exercised in reporting earnings. Data on oil and gas reserve disclosures …
Persistent link: https://www.econbiz.de/10009475002
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Market valuation of the translation process under SFAS No. 52: Further evidence
Lin, Henghsiu - 2000
these two accounting statements. Soo and Soo (1994) examine the long-term effect of the disclosure requirement under SFAS No …
Persistent link: https://www.econbiz.de/10009475063
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Paul Volcker talks about the economic crisis
Volcker, Paul A. - 2009
Includes descriptive metadata provided by producer in QuickTime movie file: "Politics, Economics and Social Issues - Video - Paul Volcker talks about the economic crisis." By Vanderbilt University. Paul A. Volcker, senior economic advisor to President Obama and former chairman of the Federal...
Persistent link: https://www.econbiz.de/10009431143
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The Shingo Prize for Operational Excellence: Rewarding World-Class Practices
Chakravorty, Satya S.; Atwater, J. Bryan; Herbert, James I. - 2008
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022