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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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Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentar...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …
Persistent link: https://www.econbiz.de/10008479037
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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …
Persistent link: https://www.econbiz.de/10008461154
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How to measure the comparability of financial statements?
Cole, Vicky; Branson, Joel; Breesch, Diane - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 379-397
Since 2005, listed EU companies apply IFRS to prepare their consolidated financial statements. Users might get the … impression that these financial statements are comparable now. However, differences in application of IFRS still exist. These … differences can have a negative impact on the comparability of the financial statements. Therefore, the implementation of IFRS has …
Persistent link: https://www.econbiz.de/10005048671
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HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS?
Tiron-Tudor, Adriana; Ratiu, Raluca Valeria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 17-17
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies. In order to measurethis, a multiple index was used that quantifies the level of dislosure a company has achieved. Themain conclusion, in...
Persistent link: https://www.econbiz.de/10008776001
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DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2010) 1, pp. 601-606
presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS …
Persistent link: https://www.econbiz.de/10008787449
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Major French groups were less profitable in 2013, but their cash position was stable and their financial structure strong
L. Carlino.; G. Dairay.; C. Mangin.; F. Servant. - In: Quarterly selection of articles - Bulletin de la Banque … (2014) 34, pp. 21-45
The 77 largest French groups saw a small drop in turnover in 2013. Operating profit and earnings declined, without affecting their ability to generate cash. Equity capital remained robust and market capitalisation grew.
Persistent link: https://www.econbiz.de/10011118433
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Analyse financière : Groupes et IFRS
Thuelin, Elisabeth - Université Paris-Dauphine (Paris IX) - 2014
et les conséquences des IFRS (International Financial Reporting Standards) sur l'analyse financière. Avec une étude d …
Persistent link: https://www.econbiz.de/10011073287