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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
the European Committee with International Financial Reporting Standards. Different groups of people need information about …
Persistent link: https://www.econbiz.de/10011115476
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United States; Publication of Financial Sector Assessment Program Documentation: Detailed Assessment of Implementation of the IOSCO Objectives and Principles of Securities Regulati...
International Monetary Fund (IMF); International … - 2010
This paper presents Detailed Assessment of the United States’s implementation of the International Organization of Securities Commissions’ Objectives and Principles of Securities Regulation. The general preconditions for effective securities regulation in the United States are...
Persistent link: https://www.econbiz.de/10011243733
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
FARCANE, Nicoleta; CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2012) (2012) 5(570), pp. 77-92
The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in the context of small and medium-sized enterprises in Romania in terms of the cashflow situation. Research methodology is based on a quantitative survey carried out in order to...
Persistent link: https://www.econbiz.de/10011004882
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Does New European Directive Change Czech Accounting?
Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140
The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
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Preparation of financial statements under international standards and its audit specifics
Melnyk, Andriy - In: Accounting and Finance (2013) 4, pp. 121-129
application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The … reporting transformation for obtaining the initial trial balance sheet and financial reporting forms prescribed by the … gradual implementation of the Strategy of International Financial Reporting Standards implementation in Ukraine. The data …
Persistent link: https://www.econbiz.de/10010726928
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Product market power and management’s action to avoid earnings disappointment
Mitra, Santanu; Hossain, Mahmud; Jain, Pankaj - In: Review of Quantitative Finance and Accounting 41 (2013) 4, pp. 585-610
="CR36">1990</CitationRef>), the linkage between product market power, managerial incentives, and financial reporting quality …
Persistent link: https://www.econbiz.de/10010989598
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RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS
Deaconu, Sorin-Constantin - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 7-7
correctelaboration of the consolidated financial statements taking into account the profit accrued tothird party. …
Persistent link: https://www.econbiz.de/10009395361
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Accounting irregularities and failure to deliver: An examination of the relationship between naked short sales and restatements
Boyd, Naomi E.; Hibbert, Ann Marie; Pavlova, Ivelina - In: Managerial Finance 40 (2014), pp. 770-786
Purpose -The purpose of this paper is to examine the relationship between naked short selling and accounting irregularities that cause a firm to issue a restatement. Design/methodology/approach - Using the level of abnormal fails-to-deliver as a proxy for naked short selling, the paper looks for...
Persistent link: https://www.econbiz.de/10010812062
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Accounting restatements, governance and municipal debt financing
Baber, William R.; Gore, Angela K.; Rich, Kevin T.; … - In: Journal of Accounting and Economics 56 (2013) 2, pp. 212-227
evidence supports the use of restatements as a summary measure of financial reporting quality in the municipal context and … informs thinking about auditor and voter oversight in the municipal financial reporting process. …
Persistent link: https://www.econbiz.de/10010729555
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The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
Chan, Lilian H.; Chen, Kevin C.W.; Chen, Tai-Yuan; Yu, … - In: Journal of Accounting and Economics 54 (2012) 2, pp. 180-196
While firm-initiated compensation recovery (or clawback) provisions are gaining popularity and the recently enacted Dodd-Frank Act seeks to make the clawback of erroneously awarded compensation mandatory for all listed companies, little is known about their effectiveness. We find that the...
Persistent link: https://www.econbiz.de/10010594334