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International classification of accounting systems
Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106
Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …
Persistent link: https://www.econbiz.de/10010355502
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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey
Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29
This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed … signed-rank test and paired-samples t-test have been applied to test the impact of IFRS adoption. The results show that the … transition to IFRS does not influence the financial ratios of listed hotels in Turkey. Accordingly, it sheds light into whether …
Persistent link: https://www.econbiz.de/10011636527
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Continental European accounting model and accounting modernization in Germany
Hellmann, Andreas; Perera, Hector; Patel, Chris - In: Advances in accounting : a research annual 29 (2013) 1, pp. 124-133
Persistent link: https://www.econbiz.de/10009769667
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 1, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010687469
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Analisis financiero y control (slides)
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2009
Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...
Persistent link: https://www.econbiz.de/10010763020
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Financial ratio analysis
Pareja, Ignacio Velez - MASTER CONSULTORES - 2010
This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...
Persistent link: https://www.econbiz.de/10010763039
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An expert system for financial ratio analysis
Moynihan, Gary P.; Jain, Vineet; McLeod, Robert W.; … - In: International Journal of Financial Services Management 1 (2006) 2/3, pp. 141-154
Financial analysis interprets a company's past and present financial health and predicts its future condition. Although company financial statements contain a wealth of information to support this analysis, their interpretation may be complicated. Experts in this field are limited. This research...
Persistent link: https://www.econbiz.de/10010816455
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Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
Popovčić-Avrić, Snezana; Mizdraković, Vule; … - In: Journal of Central Banking Theory and Practice 2 (2013) 2, pp. 81-92
In this paper, we will analyse financial structure of the banking sector in the Republic of Serbia and based on it conclude whether the financial crisis had an effect on it. The financial sector and banks especially got affected by the recent financial crisis. There are a considerable number of...
Persistent link: https://www.econbiz.de/10010718706
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Training a Neural Logic Network to predict financial returns: a case study
Du, Jie; Rada, Roy - In: International Journal of Electronic Finance 4 (2010) 1, pp. 19-38
Companies in the S&P 500 produce quarterly financial statements that are closely studied by investors who forecast the stock market performance of those companies. This paper describes a Neural Logic Network (NLN) for predicting stock market returns based on financial ratios from financial...
Persistent link: https://www.econbiz.de/10008592706