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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
'information édictés par l'IASB. À partir d'un échantillon d'entreprises françaises et britanniques cotées, observées sur la période pré-IFRS … (1992-2004) et post-IFRS (2005), nous examinons la value-relevance et l'utilité informationnelle de trois mesures de … informational criteria. Using a dataset made of French and UK listed companies over the pre-(1993-2004) and post-(2005) IFRS …
Persistent link: https://www.econbiz.de/10008532513
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The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position
Taulea, Silvia - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 283-288
The concept of financial position and its multiple meanings are often related to the balance sheet, being defined as the financial statement reflecting a company’s financial position at any time, without giving details on what is meant by financial position. The concept of financial position...
Persistent link: https://www.econbiz.de/10008470109
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012232301
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International standards for financial reporting: Harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS Journal of Economics 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011533275
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The impact of new financial reporting standards on revenue management
Huefner, Ronald J. - In: Journal of revenue and pricing management 15 (2016) 1, pp. 78-81
Persistent link: https://www.econbiz.de/10011441312
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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Investments in associates and joint ventures
Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50
Persistent link: https://www.econbiz.de/10012035753
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The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European research studies : an international … 16 (2013) 1, pp. 99-108
Persistent link: https://www.econbiz.de/10011387517
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The interrelation among accounting quality, timeliness and relevance
Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603
Persistent link: https://www.econbiz.de/10011665476
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Empirical study of compliance with international accounting standards (IAS-1) by stock exchange listed companies in Bahrain
Joshi, Prem Lal; Al-Mudhahki, Jawaher - In: Journal of financial management and analysis : … 26 (2013) 2, pp. 44-55
Persistent link: https://www.econbiz.de/10010422472