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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

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

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

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 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

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

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