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Notes to the financial statements : current state and improvement

Rep, Ana - In: Business systems research : a system view accross … 12 (2021) 2, pp. 60-78

Background: Prior studies have revealed a disclosure problem in financial statements, primarily in narrative reports. Three main problem areas have been identified: insufficient relevant information, too much irrelevant information, and low-level communication. Micro and small entities face the...

Persistent link: https://www.econbiz.de/10013288068

Accounting policies in the function of quality assessment of financial statements

Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital,...

Persistent link: https://www.econbiz.de/10012888111

The association between disclosures on control system over financial reporting and mechanisms of corporate governance : empirical evidence from Germany and Poland

Gad, Jacek - In: International journal of management and economics 56 (2020) 4, pp. 351-369

The aim of the research was to determine the impact of selected corporate governance mechanisms on the scope of disclosures related to control system over financial reporting in Poland and Germany. The research group comprised of companies from the Warsaw WIG 30 index and the German DAX index in...

Persistent link: https://www.econbiz.de/10012395278

A preliminary framework for product impact-weighted accounts

Serafeim, George; Trinh, Katie; Zochowski, Rob - 2020

While there has been significant progress in the measurement of an organization's environmental and social impacts from their operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper we provide a framework for systematic measurement of product...

Persistent link: https://www.econbiz.de/10012177797

Corporate mergers and accounting performance during a period of economic crisis : evidence from Greece

Pazarskis, Michail; Vogiatzoglou, Manthos; Koutoupis, … - In: Journal of business economics and management 22 (2021) 3, pp. 577-595

Merger deals are one of the most important business strategies which can change the company value dramatically. Mergers have been constantly a subject of debate and analysis over the past decades. Thus, it is a matter of great interest to analyze merger activities during economic crisis periods,...

Persistent link: https://www.econbiz.de/10012506241

Financial Statements not Required

Minnis, Michael; Sutherland, Andrew; Vetter, Felix - 2023

Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...

Persistent link: https://www.econbiz.de/10014348965

Accounting according to the Czech legislation or IFRS? : Czechia case study

Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571

The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The preparation of financial statements only in accordance with...

Persistent link: https://www.econbiz.de/10015047700

Financial information and management decisions : impact of accounting policy on financial indicators of the firm

Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...

Persistent link: https://www.econbiz.de/10012221919

Information disclosure, intertemporal risk sharing, and asset prices

Dang, Tri-Vi; Hakenes, Hendrik - 2010

the information would otherwise have become public. Consequently, disclosure shifts risk from later cohorts of investors … to allocate risk intertemporally. This paper shows that a policy of partial disclosure (and, hence, of intertemporal risk … disclosure by (distressed) banks. -- Financial reporting ; disclosure ; information policy ; asset pricing ; intertemporal risk …

Persistent link: https://www.econbiz.de/10008662605

Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2015

threshold. We assume risk neutral investors and that tax authorities integrate investors' reasoning in their decision on whether …. First, we find that even risk neutral investors will pay for tax certainty. Second, they enable us to explain the enormous …

Persistent link: https://www.econbiz.de/10010511375

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