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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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Auditor independence and fee dependence
Craswell, A; Stokes, DJ; Laughton, J - 2002
This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on...
Persistent link: https://www.econbiz.de/10009448035
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An Analysis of the Obstacles of Culture, Government, and Lack of Support for International Accounting Standards
Theodore, Bethany - 2007
of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of …
Persistent link: https://www.econbiz.de/10009475118
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Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China
Hong, Yongtao - 2008
This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …
Persistent link: https://www.econbiz.de/10009450979
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Do principles-based accounting standards matter? Evidence from the adoption of IFRS in China
Hong, Yongtao - 2008
This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …
Persistent link: https://www.econbiz.de/10009450980
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Auditor Failure and Market Reactions: Evidence from China
Asthana, Sharad C.; Sami, Heibatollah; Ye, Zhongxia Shelly - 2009
Zhongtianqin, the largest Chinese auditor in 2000, collapsed in 2001 owing to its audit failure. This study examines how the market reacted to the audit scandal in the Chinese institutional setting. Chinese investors are entitled to recover their investment losses from auditors owing to audit...
Persistent link: https://www.econbiz.de/10009459071
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A comparison of the suppliers' and customers' perspectives of functions of international business relationships
Sharma, Neeru; Hoque, Mohammad Ziaul - University of Western Sydney; University of Western Sydney; … - 2007
The objective of this paper is to enhance our understanding of international business-to-business relationships by presenting empirical evidence on the nature and relative importance of various relationship functions performed by the suppliers and the customers in trading relationships. Using...
Persistent link: https://www.econbiz.de/10009482215
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The valuation accuracy of the price-earnings and price-book benchmark valuation methods
Cheng, C. S. Agnes; McNamara, Ray - 2000
This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
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Emancipating the powerless through knowledge of accounting and related disciplines
Chung, Janne; Windsor, Carolyn - 2010
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781