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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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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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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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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 …
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
desirable managerial inputs and reporting choices by the manager; and a regulatory body selects and enforces accounting … be nonlinear and s-shaped, thereby recognizing the manager's reporting incentives. We also explore policy implications …
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