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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007
normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une …'introduction du comprehensive income dans le cadre du projet Performance Reporting au regard des critères de qualité de l … performance : le résultat net, le résultat opérationnel et le comprehensive income. Nous mettons empiriquement en évidence : (1 …
Persistent link: https://www.econbiz.de/10008532513
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Signalling behaviour and bank provisioning policies in Nigeria : the conditional effect of the IFRS adoption and solvency risk
Salami, Adbulai Agbaje; Uthman, Ahmad Bukola; … - In: Trends economics and management 15 (2021) 38, pp. 35-59
analysis was conducted using the Prais-Winsten regression correlated with panel corrected standard errors (PCSE-PW) owing to …
Persistent link: https://www.econbiz.de/10013204194
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Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
DYLAG, Renata; KUCHARCZYK, Malgorzata - In: Journal of Accounting and Management Information Systems 10 (2011) 1, pp. 25-42
The core business of real estate developers is performance long term developer contracts (directly or by subcontractors … used the method of revenues and expenses percentage-of-completion in accordance with IAS 11 “Construction Contracts”. The … immediate aim of this paper is a comparative analysis of Polish and international rules adopted by property development …
Persistent link: https://www.econbiz.de/10010611104
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Managerial discretions and loan loss provisions in Nigerian banks : empirical IFRS and risk evidence
Salami, Abdulai Agbaje; Uthman, Ahmad Bukola; Owoade, … - In: Central European review of economics and management : CEREM 6 (2022) 2, pp. 71-115
deposit money banks over the period of 2007-2017. The analyses were performed using principal components analysis to derive …
Persistent link: https://www.econbiz.de/10013325543
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Optimal vs satisfactory transparency : the impact of global macroeconomic fluctuations on corporate competitiveness
Oxelheim, Lars - 2018
rates and inflation - from intrinsic performance - related to a superior product, production process or management - is …
Persistent link: https://www.econbiz.de/10011952135
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Goodwill recognition in Malawian Banking Industry – Fair Value Based Approach
Kampanje, Brian Phiri - 2022
Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control of the acquiree is higher than the fair value of the net assets acquired to compensate for synergies which acquirer benefits from the business combination. Negative goodwill is...
Persistent link: https://www.econbiz.de/10013307687
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ROE and value creation under IAS/IFRS : evidence of discordance from French firms
Arouri, Mohamed; Lévy, Aldo; Nguyen, Duc Khuong - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 84-112
the ROE, as a crucial measure of firm performance, and the value creation process following the IFRS adoption. From a … in the assessment of a firm’s performance. …
Persistent link: https://www.econbiz.de/10011459864
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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10012017136
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Accounting policies in the function of quality assessment of financial statements
Raičević, Jelena - In: Ekonomske teme 59 (2021) 3, pp. 357-373
. Based on the information presented in the financial statements, i.e. information on the financial position and performance …
Persistent link: https://www.econbiz.de/10012888111
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10010903890