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PROFIT RETURN IN CIVIL AVIATION AND FLEET INSURANCE: GAAP, FINANCIAL REPORTING AND TAX APPLICATIONS
Kaymaz, Onder; Kaymaz, Ozgur - In: Review of Business and Finance Studies 6 (2015) 2, pp. 45-57
In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...
Persistent link: https://www.econbiz.de/10011205518
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The impact of intangible factors on profitability : evidence from corporations traded at Muscat Securities Market in Oman
Kaymaz, Mike Onder; Yilmaz, Ilker; Kaymaz, Ozgur - In: Copernican Journal of Finance & Accounting : CJF&A 8 (2019) 2, pp. 25-47
Persistent link: https://www.econbiz.de/10012211592
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The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang; Jiang, Xu - In: Journal of accounting & economics 69 (2020) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
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The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R
Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266
Persistent link: https://www.econbiz.de/10012039756
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Offsetable derivatives and investor risk assessment
Neilson, Jed J.; Wang, K. Philip; Williams, Christopher D. - In: Management science : journal of the Institute for … 70 (2024) 5, pp. 2779-2798
Persistent link: https://www.econbiz.de/10014550931
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The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian; Wysocki, Peter D. - In: Journal of accounting research 54 (2016) 2, pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
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Adoption of new IFRS in Bangladesh : disclosure level and benefits
Akhter, Aziza - In: Mudra : journal of finance and accounting 9 (2022) 1, pp. 75-92
Persistent link: https://www.econbiz.de/10013415689
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Swedish and Dutch listed companies' compliance with IAS 36 paragraph 134
Hartwig, Fredrik - In: International journal of disclosure and governance 12 (2015) 1, pp. 78-105
Persistent link: https://www.econbiz.de/10011327691
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Principles-based accounting standards and corporate governance considerations
Bjornsen, Matt; Fornaro, James - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 7-13
Persistent link: https://www.econbiz.de/10012195797
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Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 249-270
Persistent link: https://www.econbiz.de/10012504815