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Transparency in Financial Statements (IAS/IFRS)

Lepadatu, Gheorghe V.; Pirnau, Mironela - In: European Research Studies Journal XII (2009) 1, pp. 101-108

The provision of transparent and useful information on market partici-pants and their transaction is essential for an orderly and efficient market, and it is one of the most important preconditions for imposing market discipline. Left to themselves, markets may not generate sufficient levels of...

Persistent link: https://www.econbiz.de/10008515013

Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?.

Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - Université Paris-Dauphine - 2007

L'IASB et le FASB ont formé, en 2003, un groupe de travail commun en vue de faire avancer le projet de création de normes de reporting de la performance financière. Intitulé à l'origine « Performance Reporting » et se référant à une conception étendue du résultat -- le comprehensive...

Persistent link: https://www.econbiz.de/10008532513

THE ANNUAL REPORTS AND FINANCIAL DECISIONS

Berheci, Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 17-17

Although one may say that the components of financial statements maybe considered autonomous and independent elements, the whole accountingprocessing procedure ends with a set of financial statements that are closelyinterconnected from the information viewpoint. Therefore, the earnings are shown...

Persistent link: https://www.econbiz.de/10005001877

Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France

DING, Yuan; JEANJEAN, Thomas; STOLOWY, Hervé - HEC Paris (École des Hautes Études Commerciales) - 2005

Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen the impact of...

Persistent link: https://www.econbiz.de/10005011638

Institution-specific value

Peasnell, Ken - Bank for International Settlements (BIS) - 2006

measurement error is more complicated as it can be related to whether valuations refer to exit value, as postulated by the IASB …, or deprival value, which is more closely related to firm-specific valuation. Measurement error is magnified in the income … and makes the systematic application of fair value accounting fraud with difficulty there, would seem to be much more …

Persistent link: https://www.econbiz.de/10005063343

Financial Reporting and Supplemental Voluntary Disclosures.

Bagnoli, Mark; Watts, Susan G. - Krannert School of Management, Purdue University - 2006

Using a Verreccia [1983]-type model, we study the optimal voluntary disclosure strategy of a manager with private information that helps the market interpret financial information the firm is required to report. In equilibrium, the manager’s disclosure strategy enhances upward or mitigates...

Persistent link: https://www.econbiz.de/10005739811

FINANCIAL COMUNICATION THROUGH THE FINANCIAL STATEMENTS ACORDING TO THE INTERNATIONAL ACCOUNTING SETTLEMENTS

Hlaciuc, Elena; Mihalciuc, Camelia; Apetri, Anisoara - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 19-19

The major financial statements are designed to provide a picture of theoverall financial position and performance of the business. In order to provide thisoverall picture, the accounting system will normally produce five major financialreports on a regular recurring basis. These financial...

Persistent link: https://www.econbiz.de/10005609294

Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium

Van Campenhout, Geert; Van Caneghem, Tom; Van … - In: Brussels Economic Review 45 (2002) 3, pp. 65-90

The most common definition of efficient stock markets states that in such markets prices fully reflect all available information. This obviously implies that in order for a market to be deemed (semi-strongly) efficient, it should not be possible to earn abnormal returns using trading strategies...

Persistent link: https://www.econbiz.de/10005698008

PLASE AND ROLE OF ESTIMATION IN THE ACCOUNTING PROCESS

Simion, Dalia; Serban, Claudiu; Patrutescu, Monica - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 121-124

Activities in uncertain environments, entity relationships both internally and with the environment outside give rise to a range of information needs. Special requests require production of information understandable, comparable, relevant and reliable financial statements included in individual...

Persistent link: https://www.econbiz.de/10010734563

The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012

Georgiana, Dragu Gabi - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1069-1074

At European Union level it was taken the initiative of creating a system of prompt payment, which becomes relevant under the conditions of the present economic crisis, through adopting the legal dispositions of fighting the delayed payments for the transactions closed among economical agents or...

Persistent link: https://www.econbiz.de/10010679551