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Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009
This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...
Persistent link: https://www.econbiz.de/10005034373
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The Value of Accounting
Peek, Peek, E. - Erasmus Research Institute of Management (ERIM), … - 2011
Fair value estimates of debt and equity securities play an increasingly important role in the economy. For example, International Financial Reporting Standards require companies to report many of their investments at fair value on the balance sheet or to use fair values in goodwill impairment...
Persistent link: https://www.econbiz.de/10011149186
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Aircraft Operating Costs and Profitability
Camilleri, Mark Anthony - 2018
The airlines' marketing policies are influenced by costs and expenses which could influence their levels of service …, and their ability to be profitable. Their direct and indirect operating costs are affected by sector length; utilization … of aircraft, fleet size and labor costs, among other issues. Moreover, the aircraft design characteristics, such as …
Persistent link: https://www.econbiz.de/10012907530
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Relevance of intangible in the evaluation of firms: case of the French market
Jamoussi, Wassim; Baklouti, Mohamed Aymen; Affes, Habib - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 115-125
This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...
Persistent link: https://www.econbiz.de/10008461143
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Relevance of intangible in the evaluation of firms: case of the French market
Jamoussi, Wassim; Baklouti, Mohamed Aymen; Affes, Habib - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 115-125
This research aims at explaining the accounting evaluation which is unable to provide the firm's fair value due to intangibles. It consists of examining the relevance of traditional accounting information and that of intangibles in the firm's evaluation. To reach to this goal, an empirical study...
Persistent link: https://www.econbiz.de/10005751515
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THE COMPETENCES AND THE IMPACT OF EVALUATION CATEGORIES ON THE FIDELITY OF ACCOUNTING INFORMATION
Antonescu, Assoc Prof. Ph.D Mihai; Antonescu, Ph.D … - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2009) 12, pp. 7-13
Due to the fact that accounting evaluation has severe rules and principles, the economic evaluation has the role to assure the reflection of informational valences of an economic entity in order to mark out its capacity to produce future incomes. Even if the role and the characteristics of...
Persistent link: https://www.econbiz.de/10004979993
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The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Suwardi, Eko; Saragih, Arfah Habib - In: Cogent Business & Management 10 (2023) 1, pp. 1-19
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...
Persistent link: https://www.econbiz.de/10014527701
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Evaluating the financial performance by considering the effect of external factors on organization cash flow
Mohsin, Hussein Jalil; Ahmed, Sahbaa Abdulqader; … - In: Contemporary Economics 14 (2020) 3, pp. 406-414
Financial performance is the measure of an organization's productivity and effectiveness. It is used as an indicator of an organization's ability to use available resources in generating returns and profits for its stakeholders. Determinants of financial performance include employee...
Persistent link: https://www.econbiz.de/10014544410
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The Psychology of Risk
Ricciardi, Victor - 2010
The topic of risk incorporates a variety of definitions within different fields such as psychology, sociology, finance, and engineering. In academic finance, the analysis of risk has two major perspectives known as standard (traditional) finance and behavioral finance. The central focus of...
Persistent link: https://www.econbiz.de/10013137271
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Using the Integrated Activity-Based Costing and Economic Value Added Information System for Project Management
Roztocki, Narcyz - 2011
This paper examines the use of the Integrated ABC-and-EVA Information System for the management of new technology projects. The advantages of integrating the Activity-Based Costing system with the Economic Value Added financial performance measure and the positive impacts of this integration on...
Persistent link: https://www.econbiz.de/10013118543