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ANNUAL FINANCIAL STATEMENTS - INSTRUMENT USED IN THE MANAGEMENT OF ECONOMIC ENTITIES

Puican, Liliana; Togoe, Greti Daniela - In: Annals of University of Craiova - Economic Sciences Series 2 (2012) 40, pp. 175-180

One of the main functions incumbent on economic and financial analysis is of enterprise’s managerial instrument since the competent management of a company means to meet the economic realities in which we operate, be aware of the ups and downs of the entity you run, and this is not possible...

Persistent link: https://www.econbiz.de/10010819566

GDP Management to Meet or Beat Growth Targets

Changjiang, Lyu - 2018

We apply the discontinuity methodology from the accounting literature to a political economy setting of GDP reporting and examine whether Chinese local governments manage regional GDP numbers. We find strong evidence of discontinuities around zero in the distribution of actual minus target GDP...

Persistent link: https://www.econbiz.de/10012937394

Regional Economic Activity and Stock Returns

Smajlbegovic, Esad - 2018

This paper studies the diffusion of regional macroeconomic information into stock prices. I identify all U.S. states that are economically relevant for a company through textual analysis of annual reports and find that economic activity forecasts of company-relevant regions positively predict...

Persistent link: https://www.econbiz.de/10012938251

Handling Spillover Effects in Empirical Research

Berg, Tobias - 2020

Despite their importance, the discussion of spillover effects in empirical research often misses the rigor dedicated to endogeneity concerns. We analyze a broad set of workhorse models of firm interactions and show that spillovers naturally arise in many corporate finance settings. This has...

Persistent link: https://www.econbiz.de/10012849448

Analyzing long-term average adjustment of financial ratios with spatial interactions

Mate-Sanchez, Mariluz; López Hernández, Fernando A.; … - In: Economic Modelling 29 (2012) 4, pp. 1370-1376

The aim of this paper is to put forward a beta convergence model using spatial interaction to evaluate the dynamics of financial ratios. We overcome some of the limitations that come from the traditional partial adjustment model by relating both models. We show that the parameters of the two...

Persistent link: https://www.econbiz.de/10011048947

Investors as stewards of the commons?

Serafeim, George - 2017

investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards … institutional investors, importantly, but not exclusively, index and quasi-index investors, could provide this commitment mechanism … investors that could act as stewards of the commons. Social pressure fueled by socially responsible investment funds and non …

Persistent link: https://www.econbiz.de/10011901764

The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management

SACUI, Violeta; SALA, Diana Claudia - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 12 (2011) 4, pp. 673-682

In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The...

Persistent link: https://www.econbiz.de/10009421492

FORECASTING THE STRUCTURE OF THE ROMANIAN AUDIT MARKET

BERINDE, SORIN ROMULUS - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2013)

This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoint of three categories of financial auditors:...

Persistent link: https://www.econbiz.de/10010838282

CREATIVE ACCOUNTING, AN EXPRESSION OF THE DISCONNECTION BETWEEN ACCOUNTING AND TAXATION

Grosanu, Adrian; Rachisan, Paula Ramona; Berinde, Sorin … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 5-5

In the context of a developed capital market, the dimensioning of the accountingprofit is very important for investors …

Persistent link: https://www.econbiz.de/10010838778

ACCOUNTING INFORMATION AND ITS ROLE FOR STAKEHOLDERS

Puican, Liliana; Nastasie, Mihaela-Andreea - In: Annals of University of Craiova - Economic Sciences Series 2 (2014) 42, pp. 207-211

Good management is achieved through a relevant and timely information to decision-makers, and other users of accounting information. Responsibility for the development of the economic entity, the overall economy and their performance is primarily managers and equally, accountants and auditors....

Persistent link: https://www.econbiz.de/10010897107

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