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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
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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
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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
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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
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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
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La qualità dell'informativa sociale nelle banche di credito cooperativo italiane
Domenico, Piatti; Peter, Cincinelli - In: Banca Impresa Società (2013) 3, pp. 469-526
The aim of this research is to analyse the quality and the determinants of the social reports related to the Italian mutual banks (BCC) during 2010-2011. The qualitative aspects are captured by the compliance extent in accord with the standard measures GRI and ABI, while, the determinants...
Persistent link: https://www.econbiz.de/10010968272
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UHNWI IN EMERGING MARKETS – THEY STILL THINK, ACT AND INVEST DIFFERENTLY
Bacher, Urban; Stober, Kai L. - In: Interdisciplinary Management Research 9 (2013), pp. 481-492
Extremely affluent investors differ in a number of ways. In industrialized countries the average age of UHNWI is rather high, their wealth is frequently inherited and the investment style if more conservative. In contrast, UHNWI in emerging markets are comparatively young, they have created...
Persistent link: https://www.econbiz.de/10010968901
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Investment, Accounting, and the Salience of the Corporate Income Tax
Edgerton, Jesse - National Bureau of Economic Research (NBER) - 2012
This paper develops and tests the hypothesis that accounting rules mitigate the effect of tax policy on firm investment decisions by obscuring the timing of tax payments. I model a firm that maximizes a discounted weighted average of after-tax cash flows and accounting profits. I estimate the...
Persistent link: https://www.econbiz.de/10010969285
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The Twilight Zone: OTC Regulatory Regimes and Market Quality
Leuz, Christian; Brüggemann, Ulf; Kaul, Aditya; … - National Bureau of Economic Research (NBER) - 2013
We analyze a comprehensive sample of more than 10,000 U.S. stocks in the OTC market. As little is known about this market, we first characterize OTC firms by trading venue and provide evidence on survival, success, frequency of venue changes, reporting status, and trading activity. A large...
Persistent link: https://www.econbiz.de/10010969441
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Economic Consequences of Global Accounting Convergence: An Experimental Study
Taguchi, Satoshi; Ueeda, Masayuki; Miwa, Kazunori; … - In: The Japanese Accounting Review 3 (2013) December, pp. 103-120
This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS) has ended. The methodology for this research is based on comparative institutional analysis and experimental game theory. In addition,we adopt a 3×3 coordination game because an...
Persistent link: https://www.econbiz.de/10010970513