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AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS

Todea, Nicolae; Stanciu, Ionela Cornelia - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 21-21

This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that financial statement are not tainted by...

Persistent link: https://www.econbiz.de/10008497446

Including estimates of the future in today's financial statements

Barth, Mary - Bank for International Settlements (BIS) - 2006

This paper explains why the question is how, not if, today's financial statements should include estimates of the future. Including such estimates is not new, but their use is increasing. This increase results primarily because standard setters believe asset and liability measures that reflect...

Persistent link: https://www.econbiz.de/10005121447

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

Institution-specific value

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

The introduction of a new accounting standard for financial instruments, has raised a number of issues related to the application of fair value principles. This paper discusses some of these issues which are generally related to the fact that "fair values" are not always easily defined or...

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 …’s disclosure strategy enhances upward or mitigates downward revisions in the market’s estimate of firm value conditional on the … disclosures), and how earnings and revenue response coefficients depend on the manager’s voluntary disclosure strategy. Finally …

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

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

profitability of two investment strategies that were originally developed on the basis of U.S. data is investigated for the Belgian …

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

Disclosure of Intellectual Capital Components in Business Reporting in Ukraine

Zhurakovska, Iryna - In: Accounting and Finance (2014) 1, pp. 13-19

The article covers the analysis of the specifics of intellectual capital components disclosure in domestic and foreign businesses reporting. The objective of the study is the identification of indicators that, to a certain extent, disclose intellectual capital. According to the results of the...

Persistent link: https://www.econbiz.de/10010757216

Disclosure of Intellectual Capital Components in Business Reporting in Ukraine

Zhurakovska, Iryna - In: Accounting and Finance (2014) 1, pp. 13-19

Persistent link: https://www.econbiz.de/10010755969

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

between mass underestimation of operating fixed assets in accounting and inflated profitability rates in agribusinesses … for improving their property status presentation in financial reporting, appropriate determining of profitability rates …

Persistent link: https://www.econbiz.de/10010755983

A preliminary framework for product impact-weighted accounts

Serafeim, George; Trinh, Katie; Zochowski, Rob - 2020

While there has been significant progress in the measurement of an organization's environmental and social impacts from their operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper we provide a framework for systematic measurement of product...

Persistent link: https://www.econbiz.de/10012177797