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International Financial Reporting Standards (IFRS) in an effort to improve the quality of information available for risk management … stakeholders of the firm in a way that should foster further economic growth in China. -- International Financial Reporting …
Persistent link: https://www.econbiz.de/10003757004
We apply the discontinuity methodology from the accounting literature to a political economy setting of GDP reporting …
Persistent link: https://www.econbiz.de/10012937394
International financial reporting standards (IFRS) have become a worldwide common accounting language which most …
Persistent link: https://www.econbiz.de/10014330068
Firm Profitability - Does it really matter for shareholder return or ROE (return on equity)? Does this question sound oxymoron and antithetic? Not really. On the contrary, evidence has surfaced that Returns on equity - based on the shareholders' equity accounted in the balance sheet - is not...
Persistent link: https://www.econbiz.de/10012841357
Persistent link: https://www.econbiz.de/10011876521
We build a two-country general equilibrium model to analyze the effects of cross-border data flows and pre-existing development gaps in data economies on each country's production and international trade. Raw data as byproducts of consumption can be transformed into various types of working data...
Persistent link: https://www.econbiz.de/10014322803
This paper concerns the terminal value calculation, represented by {numerator/(r-g)} where r and g define, respectively, the discount factor and the growth rate. Expressions of this kind derive from discounting a geometric series of payoffs, the Gordon-Williams model providing the prototype....
Persistent link: https://www.econbiz.de/10012954655
accounting and financial reporting practices of 100 central governments was done using the logistic multiple regression model …
Persistent link: https://www.econbiz.de/10012910098
The MSME sector occupies a position of strategic significance in the Indian economic structure. This sector contributes nearly eight per cent to country's GDP, employing over 80 million people in nearly 36 million widely-dispersed enterprises across the country; accounting for 45 per cent of...
Persistent link: https://www.econbiz.de/10011869948
This study aims to examine the impact of good governance on economic growth in the context of Saudi Arabia. Based on secondary sources, this study applies quantitative research methods to highlight any relationship between the predictors and outcome variables. An econometric model has been...
Persistent link: https://www.econbiz.de/10014441918