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Functional fixation : experimental evidence on the presentation of financial information through different digital formats

Tooley, Stuart; Ghani, Erlane; Laswad, Fawzi - 2011

This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

Persistent link: https://www.econbiz.de/10009479472

Profit return in civil aviation and fleet insurance : GAAP, financial reporting and tax applications

Kaymaz, Onder; Kaymaz, Ozgur - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 45-57

Persistent link: https://www.econbiz.de/10010519877

Accounting for derivatives and risk management activities : the impact of product market competition

Tessema, Abiot Mindaye - In: International journal of accounting and information … 24 (2016) 1, pp. 82-96

Persistent link: https://www.econbiz.de/10011555936

Accounting treatment of biological assets for agricultural companies in Jember and Bondowoso

Widiyanti, Novi Wulandari; Maharani, Bunga; … - In: International journal of finance & banking studies : JJFBS 7 (2018) 2, pp. 58-65

Persistent link: https://www.econbiz.de/10011999433

The economic consequences of discrete recognition and continuous measurement

Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10012237551

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10011799759

Accounting measures of historical assets "Situs Watu Gong" Malang

Achadiyah, Bety Nur; Mentari, Sriyani - 2022

Persistent link: https://www.econbiz.de/10013415041

PROFIT RETURN IN CIVIL AVIATION AND FLEET INSURANCE: GAAP, FINANCIAL REPORTING AND TAX APPLICATIONS

Kaymaz, Onder; Kaymaz, Ozgur - In: Review of Business and Finance Studies 6 (2015) 2, pp. 45-57

In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...

Persistent link: https://www.econbiz.de/10011205518

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of Financial Economic Policy 9 (2017) 1, pp. 86-108

Purpose This paper aims to examine the association of accruals and disaggregated pension components with future cash flows and also to investigate whether investors distinguish between pension information that is recognized (SFAS 158) versus disclosed (SFAS 132). Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014867023

Accounting for derivatives and risk management activities

Tessema, Abiot Mindaye - In: International Journal of Accounting and Information … 24 (2016) 1, pp. 82-96

Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging … mandatory derivative instruments ' recognition and disclosure. This paper aims to provide empirical evidence on the impact of … mandatory derivative instruments ' recognition and disclosure on managers’ risk-management behavior. More importantly, this …

Persistent link: https://www.econbiz.de/10014759392