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Measuring and assessing sick absence from work : a European cross-sectional study

Antczak, Elżbieta; Miszczyńska, Katarzyna M. - In: Comparative economic research : Central and Eastern Europe 26 (2023) 4, pp. 187-211

This study analyses sickness absence in selected European countries. We suggested and applied three sick‑leave measures: global sickness absence rate, frequency rate, and absolute crude absence rate. To calculate the rates, open access data from Eurostat, the OECD, and the WHO were used. On...

Persistent link: https://www.econbiz.de/10014529554

Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism

Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604

Persistent link: https://www.econbiz.de/10010230166

Measurement in accounting and fair value

Vehmanen, Petri - In: The Routledge companion to fair value and financial …, (pp. 152-172). 2007

Persistent link: https://www.econbiz.de/10003514966

Issues on Recognition, Measurement and Impairment of Goodwill

Bunea-Bontas, Cristina Aurora - 2010

and its impairment. IFRS 3 (Revised) Business Combinations will create significant changes in accounting for goodwill, and … image of financial position and performances' Therefore, the accounting treatment of goodwill involves applying professional … judgment in terms of meeting criteria for its recognition as an intangible asset, but also related to the initial measurement …

Persistent link: https://www.econbiz.de/10013150566

The importance of accounting and fair value measurements in IFRS 9 in achieving the quality of accounting information disclosed in private banks

Alaraji, Fedaa Abd Almajid Sabbar; Al-Dulaimi, Zaid … - In: The MENA journal of business case studies : MENA 2018 (2018), pp. 1-12

Persistent link: https://www.econbiz.de/10012065065

Chemotech International, Inc. : accounting for international differences in the measurement of raw material and work-in-process inventories

Long, James H.; Nothelfer, Robert - In: Issues in accounting education 35 (2020) 3, pp. 57-67

Persistent link: https://www.econbiz.de/10012544183

The Quality and Drivers of Own Credit Risk Measurement Disclosures for Fair Value Liabilities by European Banks

Eichner, Korbinian - 2014

This research paper studies the quality of own credit (OC) risk disclosures in European banks by analyzing their annual reports. By defining and applying a self-developed disclosure index that incorporates both the (i) relative quantity and (ii) richness of the information provided, it is found...

Persistent link: https://www.econbiz.de/10013056842

The last mile in analyzing wellbeing and poverty : indices of social development

Staveren, Irene van; Webbink, Ellen; Haan, Arjan de; … - In: Forum for social economics 43 (2014) 1, pp. 8-26

Persistent link: https://www.econbiz.de/10010371448

Corporate financial disclosure measurement in the empirical accounting literature : a review article

Hassan, Omaima A. G.; Marston, Claire - In: The international journal of accounting : TIJA 54 (2019) 2, pp. 1950006-1-1950006-54

Persistent link: https://www.econbiz.de/10012108736

Exploring the measurement dilemma in public sector financial reporting

Caruana, Josette; Bisogno, Marco; Sicilia, Mariafrancesca - In: Measurement in public sector financial reporting : …, (pp. 3-16). 2023

Persistent link: https://www.econbiz.de/10014287572