Narrow search
Showing 1 - 10 of 672
Cover Image
Public Sector Labour Relations in the United States: Austerity, Politics and Policy
Mareschal, Patrice M. - In: Industrielle Beziehungen 24 (2017) 4, pp. 450-471
politische Gegner, die Finanzkrise und Sparmaßnahmen. In den USA wurzelt der Angriff auf die Gewerkschaften des öffentlichen … Veränderungen Rechte des collective bargaining im öffentlichen Dienst auf staatlicher und lokaler Ebene aller 50 Staaten der USA …
Persistent link: https://www.econbiz.de/10012175067
Cover Image
US food security and climate change: Agricultural futures
Takle, Eugene S.; Gustafson, David; Beachy, Roger; … - In: Economics: The Open-Access, Open-Assessment E-Journal 7 (2013) 2013-34, pp. 1-41
Agreement is developing among agricultural scientists on the emerging inability of agriculture to meet growing global food demands. Changes in trends of weather conditions projected by global climate models will challenge physiological limits of crops and exacerbate the global food challenge by...
Persistent link: https://www.econbiz.de/10010317974
Cover Image
International classification of accounting systems
Jindrichovska, Irena; Kubickova, Dana - In: The International Journal of Management Science and … (2013) 10-(Dec), pp. 83-106
Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …
Persistent link: https://www.econbiz.de/10010368699
Cover Image
Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10011551376
Cover Image
Elección contable para la valoración de las inversiones inmobiliarias: Contribución de las técnicas de minería de datos para determinar patrones de decisión
De Vicente Lama, Marta; Sánchez, Horacio Molina; … - In: Revista de Métodos Cuantitativos para la Economía y … 23 (2017), pp. 234-256
International Accounting Standard 40 (IAS 40 - Investment properties) offers an ideal setting for research on accounting choice as it represents a paradigmatic case choosing between the fair value and the historical cost as the measurement criteria. In this paper, we take the opportunity of this...
Persistent link: https://www.econbiz.de/10011995035
Cover Image
Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
Cover Image
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
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10012017136
Cover Image
Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent Business & Management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …
Persistent link: https://www.econbiz.de/10012117442
Cover Image
Institutions and accounting standard transformation: Observations from Japan
Urasaki, Naohiro - In: China Journal of Accounting Research 7 (2014) 1, pp. 51-64
Persistent link: https://www.econbiz.de/10011936968
Cover Image
Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462