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of the media exposure on fluctuations in opinion polls for political parties; i.e. the media effect. In particular to … media with the results of the SD opinion polls as well as the opinion poll results of all the other parliamentary parties … considerably stronger effect on the opinion fluctuations, compared to the other five newspapers. To conclude, media exposure …
Persistent link: https://www.econbiz.de/10010280695
Federation, a country abundant in natural gas and oil. Our results indicate that there is a mixed opinion on trust in RES as …
Persistent link: https://www.econbiz.de/10014544668
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10011606165
, also and development of an accounting system, able to provide the necessary information and reliable in decision-making, is …, control and evaluation. The aim of this study is to provide an overview of developments and knowledge on accounting … currently, in order to see accounting information as one of the important directions of increase of efficiency on decisionmaking …
Persistent link: https://www.econbiz.de/10011920407
The main task of the article is to examine the impact of the reported impairment of assets (IoA) on the market reaction of investors on the Warsaw Stock Exchange [WSE] in the crisis condition caused by the COVID-19 pandemic. There is a need to verify whether the disclosure of this information in...
Persistent link: https://www.econbiz.de/10013200847
multivariate regression analysis indicates that both sign of income, audit opinion, auditor firm and industry affect timeliness …. The findings indicate that the companies that report net income, that have standard audit opinion, and that are operating …
Persistent link: https://www.econbiz.de/10010512871
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011533275
The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …
Persistent link: https://www.econbiz.de/10011551374
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
understand this by looking in some detail at energy policy formulation in Russia. To do so it is necessary to look at the whole …
Persistent link: https://www.econbiz.de/10011325124