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Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies

Severinson, Clara - Directorate for Financial, Fiscal and Enterprises … - 2008

Defined benefit pension plans can entail one of the biggest liabilities that an exchange-listed company has on its balance-sheet. There exist comprehensive requirements for the reporting of such liabilities. This paper examines the impact that defined benefit pension plans had on the financial...

Persistent link: https://www.econbiz.de/10004962923

Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data

Iacob, Constanta; Constantin, Camelia - Volkswirtschaftliche Fakultät, … - 2014

economic efficiency and technical competence for all hospitals analyzed we see that there is a correlation between these values …

Persistent link: https://www.econbiz.de/10011108649

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

Adriana, Tiron - Tudor; Szilvester, Fekete; Maria, … - In: Annals of Faculty of Economics 1 (2011) special, pp. 289-295

comprises an empirical study on the correlation between information published by companies in consolidated financial statements … that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to … significant correlation level between the studied elements. This research contributes to the development of both accounting field …

Persistent link: https://www.econbiz.de/10009366141

DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS -

Dragu, Ioana-Maria; Tudor, Adriana Tiron - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 8-8

capitalization rate. This paperinvolves an empirical research, presenting the correlation that might exist at the level ofcompliance … disclosure index determination and SPSS analysis. The findings suggestevidence of correlation with respect to the level of …

Persistent link: https://www.econbiz.de/10009395370

THE IMPACT OF THE BUSINESS AND ORGANIZATIONAL SIZE OF A COMPANY ALONG WITH GRI AND CSR ADOPTION ON INTEGRATING SUSTAINABILITY REPORTING PRACTICES

Ioana-Maria, Dragu; Adriana, Tiron-Tudor - In: Annals of Faculty of Economics 1 (2012) 1, pp. 916-920

This paper intends to investigate the correlation between the business and organizational size of companies as well as … GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS … reports are incorporated within the integrated reports. We assume to obtain a high correlation between the business and …

Persistent link: https://www.econbiz.de/10010607278

On the optimality of the full cost pricing

Thépot, Jacques; Netzer, Jean-Luc - Laboratoire de Recherche en Gestion (LaRGE), Institut … - 2007

Most companies prefer to use absorption costing rule rather than marginal cost pricing. This article is aimed at defining the absorption costing rule as deriving from a principal-agent formulation of two tier organizations : (i) the upstream unit fixes the production capacity and uses it as a...

Persistent link: https://www.econbiz.de/10005509727

Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003

Valdés, Salvador; Marinovic, Iván - Instituto de Economía, Facultad de Ciencia Económicas … - 2005

In firms subject to tariff regulations, the authorities have developed “regulatory” accounting methods, to identify accepted costs and possible supernormal lrates of return. These methods are also useful in industries free from price regulation, because information about the economic rate of...

Persistent link: https://www.econbiz.de/10005515189

SUBJETIVIDAD DE LOS AJUSTES POR DEVENGO Y VALORACIÓN DE SU CALIDAD EN EL MERCADO DE DEUDA: EVIDENCIA EMPIRICA PARA EMPRESAS NO COTIZADAS

Albornoz, Belén Gill de; Muñoz, Manuel Illueca - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2006

This paper examines the effect of accruals subjectivity on the way investors use the information contained in accruals to set the interest rates charged in debt contracts. To measure the degree of subjectivity involved in the estimation of accruals we use several indicators of their ex ante...

Persistent link: https://www.econbiz.de/10005515811

EL GOBIERNO CORPORATIVO Y LAS PRACTICAS DE EARNINGS MANAGEMENT: EVIDENCIA EMPIRICA EN ESPAÑA

Albornoz, Belén Gill de; Osma, Beatriz García - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2005

We test whether corporate governance mechanisms promoted by best practice codes are effective in constraining earnings manipulation in Spain, as previously documented in the US and the UK. We show that to a certain extent an Anglo-Saxon model of corporate governance may turn out to be a failure...

Persistent link: https://www.econbiz.de/10005515822

ALISAMIENTO DE BENEFICIOS vs. RENTABILIDAD BURSÁTIL: EVIDENCIA EMPÍRICA

Poveda, Francisco; Iñiguez, Raúl - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2001

This study investigates the market valuation of income smoothing by a long run analysis of the relation income smoothing vs. return and risk in the Spanish stock market. Using several methodological approaches to estimate and test abnormal returns, the results suggest some pattern of behaviour...

Persistent link: https://www.econbiz.de/10005515876