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as for the internal accounting policies. As part of the dissertation the possible impacts of financial instruments on …
Persistent link: https://www.econbiz.de/10009482293
, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …
Persistent link: https://www.econbiz.de/10009478699
Persistent link: https://www.econbiz.de/10012629816
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
, insbesondere der Zeitreihenanalyse liegt. Das Konzept besteht darin, sämtliche wiederkehrenden Aufgaben mit Hilfe von Java …
Persistent link: https://www.econbiz.de/10009467166
Persistent link: https://www.econbiz.de/10009449118
of the work itself. During his lecture, he talks about: accounting tools, Fiat car designers, Japan and retirement …, Alfred Sloan and customers, the sequence of functional work, accounting and its functions, personnel as an operating function …
Persistent link: https://www.econbiz.de/10009429635
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
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
I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …
Persistent link: https://www.econbiz.de/10009476561