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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market

Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420

Persistent link: https://www.econbiz.de/10011990724

The Psychological Attraction Approach to Accounting and Disclosure Policy

Hirshleifer, David; Teoh, Siew Hong - Volkswirtschaftliche Fakultät, … - 2009

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two different ways. (1) Good Rules for Bad...

Persistent link: https://www.econbiz.de/10005835730

GOUVERNEMENT DE L'ENTREPRISE ET QUALITÉ DE L'INFORMATION FINANCIÈRE

Mezghani, Ali; Ellouze, Ahmed - HAL - 2007

L'objectif de cette étude est d'examiner l'impact de certaines caractéristiques du conseil d'administration sur la qualité de l'information financière publiée par un échantillon de 58 entreprises tunisiennes cotées et non cotées, pour cela nous avons mis en relation la qualité de...

Persistent link: https://www.econbiz.de/10008923058

Statement of Cash Flows - Concrete Aspect of the Convergence of Global Accounting in the Context of the Paradigm of New Economy

Lepadatu, Gheorghe - In: International Journal of Academic Research in … 3 (2013) 2, pp. 44-49

the accrual. Therefore, an efficient management of the economic entity comprises both the asset management flows (revenues …

Persistent link: https://www.econbiz.de/10010706124

Социетальные аспекты эффективности экономических процессов

Filippova, Irina - Volkswirtschaftliche Fakultät, … - 2014

Analysis of public production system efficiency has two aspects: assessment of the process of its functioning, and assessment of its effectiveness in terms of system's useful function (the extent of implementation). Traditionally we consider the efficiency of process as the ratio of result to...

Persistent link: https://www.econbiz.de/10011109722

Cash flows and accrual accounting in predicting future cash flows of Thai listed companies

Chotkunakitti, Porntip - 2005

conducted in the United States has provided inconsistency in the results of investigating accounting data, cash flow and accrual … study investigates the ability of accrual and cash flows accounting data to predict future cash flows of Thai listed … companies. Three regression models are constructed namely earnings, cash flows, accrual components and cash flows models. In …

Persistent link: https://www.econbiz.de/10009475237