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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

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

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

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

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

The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies

Cadez, Simon - In: Zagreb International Review of Economics and Business 9 (2006) 1, pp. 61-75

The last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian...

Persistent link: https://www.econbiz.de/10005698472

Spanish auditors and the 'true and fair view'

Amat, Oriol; Blake, John; Oliveras, Ester - Department of Economics and Business, Universitat … - 1999

In 1990 a new Spanish 'Plan General de Contabilidad' (PGC) implemented the requirements of the EU 4th and 7th Directives in Spain. Included in the PGC is the requirement, derived from the 4th Directive, that accounts should present a 'true and fair view', in Spanish 'imagen fiel'. Where the term...

Persistent link: https://www.econbiz.de/10005704861

The ethics of creative accounting

Amat, Oriol; Blake, John; Dowds, Jack - Department of Economics and Business, Universitat … - 1998

The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'. To investigate the ethical issues raised by...

Persistent link: https://www.econbiz.de/10005704873

Environmental factors giving rise to variations in national management accounting practice

Amat, Oriol; Blake, John; Wraith, Philip - Department of Economics and Business, Universitat … - 1999

Comparative national management accounting is the least developed aspect in the field of international accounting. Only during the second half of the 1990's some comparisons of national management accounting practice have appeared published but only at the regional level. In this paper a range...

Persistent link: https://www.econbiz.de/10005704895

The impact of post industrial society on the accounting compromise-experience in the UK and Spain

Amat, Oriol; Blake, John - Department of Economics and Business, Universitat … - 1995

Persistent link: https://www.econbiz.de/10005704963