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Accounting for public sector assets : comparing historical cost and current value models
Biondi, Yuri; Oulasvirta, Lasse - In: Measurement in public sector financial reporting : …, (pp. 39-62). 2023
Persistent link: https://www.econbiz.de/10014287584
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Digitalization and the challenges for the accounting profession
Gulin, Danimir; Hladika, Mirjana; Valenta, Ivana - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 5 (2019) 1, pp. 502-511
Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...
Persistent link: https://www.econbiz.de/10012228036
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Quality of personnel via accountants' physical and mental strengths in multinational firms in Vietnam
Tran Manh Dung; Duc Tai Do; Son Tung Ha; Dang Pham Van - In: Management for sustainable and inclusive development in …, (pp. 125-137). 2021
Persistent link: https://www.econbiz.de/10012418774
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Relationship between the company size and the value : empirical evidence
Krch, Přemysl - In: The impact of globalization on international finance …, (pp. 145-152). 2018
The paper provides a research summary on the relation between the levels of valuation multiples and eight criteria of … between the four valuation multiples and the abovementioned criteria were tested. The key conclusions of the research are that … there can be observed certain dependence of price to earning valuation multiple on most of the tested size criteria. Low …
Persistent link: https://www.econbiz.de/10012233940
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Value relevance of biological assets under IFRS in Asian nations
Thi Phuong Thanh Tran - In: Recent developments in Vietnamese business and finance, (pp. 223-240). 2021
Persistent link: https://www.econbiz.de/10012798678
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Outlining commitment and resistance to dominant accounting paradigms
Van Zijl, Wayne; Maroun, Warren - In: Research handbook on financial accounting, (pp. 172-184). 2024
Persistent link: https://www.econbiz.de/10014475631
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The analysis of the appliance of fair value concept in croatian companies from real sector
Perčević, Hrvoje; Hladika, Mirjana; Valenta, Ivana - In: Eurasian economic perspectives : proceedings of the …, (pp. 17-29). 2020
The fair value concept, as a prevailing measurement base in contemporary financial reporting, is introduced by International Financial Reporting Standards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what...
Persistent link: https://www.econbiz.de/10012793189
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The link between accounting measures of biological assets and financial standing of the agricultural enterprises : evidence from Lithuania
Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020
The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given...
Persistent link: https://www.econbiz.de/10012793194
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The measurement of income and expenditure : comparing public accounts and national accounts
Dabbicco, Giovanna; Caruana, Josette - In: Measurement in public sector financial reporting : …, (pp. 105-129). 2023
Persistent link: https://www.econbiz.de/10014287592
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The temporalities of financialized accounting
Leaver, Adam - In: Handbook of accounting in society, (pp. 45-57). 2024
Persistent link: https://www.econbiz.de/10014576854