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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …
Persistent link: https://www.econbiz.de/10009447490
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Antitrust Analysis of B2B Transaction
Inoue, Akira - 2005
B2B is a business-to-business market place that uses internet to connect each other business. It has gotten a lot more attention recently in Japan as well as in the U.S. because it is possible to lower the procurement costs of raw material and accomplish several procompetitive effects such as...
Persistent link: https://www.econbiz.de/10009467533
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Bretton Woods 1.0: An Essay in Constructive Retrieval
Hockett, Robert C - 2011
This Article, a sequel to earlier articles by the author on financial regulation and global finance, retrieves and updates J. M. Keynes’s original International Clearing Union plan for what ultimately became the International Monetary Fund (“IMF,” “Fund”).  Its motives are not...
Persistent link: https://www.econbiz.de/10009467535
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Altruism and Intermediation in the Market for Babies
Krawiec, Kimberly D. - 2009
Central to every legal system is the principle that certain items are off-limits to commercial exchange. In theory, babies are one such sacred object. This supposed ban on baby selling has been lamented by those who view commercial markets as the most efficient means of allocating resources, and...
Persistent link: https://www.econbiz.de/10009471557
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A decision support system for project delivery method selection in the transit industry
Ghavamifar, Kamran - 2009
The US government annually spends billions of dollars on transit projects. State transit agencies as the owners of these projects hire designers, construction contractors, vendors, and consultants to execute the project. An appropriate project delivery method can assist them in achieving the...
Persistent link: https://www.econbiz.de/10009460813
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Tinjauan Penerapan Standar Akuntansi Keuangan Koperasi Berdasarkan PSAK No. 27 pada Koperasi Serba Usaha Beringin Jaya Desa Perdamaian Kabupaten Langkat
Tarigan, Anita Apriyanti Br. - 2011
Financial Statement is essential source of quantitative information for parties related to organization, including cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been determined. The standard is contained in statement of...
Persistent link: https://www.econbiz.de/10009464294
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Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence
Varga, Alexander Y - 2011
The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …
Persistent link: https://www.econbiz.de/10009468753
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U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence
Salzman, Benjamin J. - 2011
The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as … it stands today are examined. There are numerous short-term risks if the U.S. adopts IFRS immediately, many of which …
Persistent link: https://www.econbiz.de/10009468755
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Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS.
Yu, Gowoon - 2010
of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual …
Persistent link: https://www.econbiz.de/10009477438
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Economic Loan Loss Provision and Expected Loss
Hlawatsch, Stefan; Ostrowski, Sebastian - 2010
according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …
Persistent link: https://www.econbiz.de/10009447485