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Advancing Global Trade: Pro Liberalisation and Development
Neary, Peter; Ainars S¡lesers; Krubasik, Edward G.; … - In: CESifo Forum 4 (2003) 2, pp. 52-67
Persistent link: https://www.econbiz.de/10004998656
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2012
Persistent link: https://www.econbiz.de/10009646399
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR system, we derive first digit distributions for single...
Persistent link: https://www.econbiz.de/10010984942
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Financial Statement Analysis and the Prediction of Financial Distress
Beaver, William H.; Correia, Maria; McNichols, Maureen F. - In: Foundations and Trends(R) in Accounting 5 (2011) 2, pp. 99-173
Financial statement analysis has been used to assess a company's likelihood of financial distress — the probability that it will not be able to repay its debts. Financial statement analysis was used by credit suppliers to assess the credit worthiness of its borrowers. Today, financial...
Persistent link: https://www.econbiz.de/10010883374
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The Relation between Corporate Governance and Financial Statement Fraud
Adrian, Achim Sorin; Marius-Ionut, Souca - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 19-23
This article aims to highlight the relationship between corporate governance and financial statement fraud. It also …
Persistent link: https://www.econbiz.de/10010925880
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Detectors For Financial Statement Fraud
Adrian, Achim Sorin; Marius-Ionut, Souca - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 13-18
Through this article we tried to emphasize the main parts that can identify financial fraud within a company …
Persistent link: https://www.econbiz.de/10010631845
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Collective bargaining and the law in central and Eastern Europe : some comparative issues.
Casale, Giuseppe - International Labour Organization (ILO), United Nations - 1997
Examines legislative changes since 1990 in Central and Eastern European countries with regard to the mechanisms, institutions and levels of collective bargaining, the legal nature of collective agreements, union representativeness, and labour dispute settlement.
Persistent link: https://www.econbiz.de/10010967291
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Iceland and Latvia During the 2008 Global Economic and Financial Crisis: Economic Policy Response and Post Crisis Results
Hilmarsson, Hilmar Þór - In: Journal of Applied Management and Investments 3 (2014) 3, pp. 146-154
Iceland and Latvia are small countries in Europe hit hard by the 2008 global economic and financial crisis. Both … collapsed while in Latvia the foreign owned banking system survived. After more than 5 years since the crisis erupted … economic and social progress, and it is maybe time to see what lessons can be learned, for Latvia and Iceland and perhaps also …
Persistent link: https://www.econbiz.de/10010990961
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THE CHOICES BETWEEN FAIR VALUE AND HISTORICAL COST ACCOUNTING FOR NON-CURRENT REAL ASSETS AT LATVIAN, LITHUANIAN AND ESTONIAN LISTED COMPANIES DURING THE REPORTING YEAR OF 2011
Jaunzeme, Justine - In: Theoretical and Applied Economics 3(580)(supplement) (2013) 3(580)(supplement), pp. 109-113
Stock investors require financial statements of listed companies for their investment decision-making. J. Gassen and K. Schwedler (2008) have empirically proved that EU investors who use financial statements prefer reported assets’ fair values over historical costs. The purpose of this study...
Persistent link: https://www.econbiz.de/10010857169
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Public venture capital in Latvia
Avots, Krists; Strenga, Rihards; Paalzow, Anders - In: Baltic Journal of Economics 13 (2013) 1, pp. 3-30
time Latvian entrepreneurs look for venture capital outside Latvia. The paper also pinpoints severe weaknesses in the …
Persistent link: https://www.econbiz.de/10010878258