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An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value
Ionica, Oncioiu; Daniela-Simona, Nenciu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1277-1282
The goal of a methodical business valuation process is to arrive at a clear and supportable estimate of “fair market … value”. On the other hand, determining the “fair market value” of a business is important not only when the owner is putting … related to the identification of methods and indicators able to measure the effects that fair value accounting and fair market …
Persistent link: https://www.econbiz.de/10010926026
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Prospects for Cooperative Marketing among Surgical Instrument Producers in Pakistan
Chaudhry, Theresa Thompson - In: Lahore Journal of Economics 16 (2011) 1, pp. 1-22
their relationship with multinational buyers to market their own goods. Our results, based on a survey of surgical …
Persistent link: https://www.econbiz.de/10010556344
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Globalizarea crizei. Sau criza globalizării?
Nicolae, Dănilă - In: Revista OEconomica (2011) 01
The current crisis has proven the importance of the national banking system. Sovereign funds will play an important role in reinforcing the position of several emerging countries and markets in the world. The great amount of financing needed in order to fix the problems and the gaps brought by...
Persistent link: https://www.econbiz.de/10010965592
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The impact of financial crises on changes to the models of corporate governance
Rudolf, Stanisław - In: International journal of management and economics 57 (2021) 3, pp. 220-233
governance, changes occur in the same or similar direction lines (the phenomenon of convergence). It can be also observed that …
Persistent link: https://www.econbiz.de/10012821365
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Corona-Krise : Staatsbeteiligungen bleiben eine problematische Intervention in den Markt
Röhl, Klaus-Heiner; Rusche, Christian - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 12, pp. 945-951
competition and use the free market as an allocation instrument where possible. This means that no market structures should be …
Persistent link: https://www.econbiz.de/10012405831
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Recent history of French Accounting Regulation: five years of convergence towards IFRS
Degos, Jean-Guy; Ouvrard, Stephane - In: International Journal of Economics and Accounting 1 (2010) 3, pp. 200-222
convergence of the French standards and the international standards is in progress. Since 2005, several texts inspired by the IFRS … progressive convergence of the individual accounts towards IFRS should not be done at the expense of the accounting and taxation …
Persistent link: https://www.econbiz.de/10009352561
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The Critical Aspect on Using Fair Value for Financial Instruments
Holban, Ionica; Oncioiu, Florin Razvan - In: Acta Universitatis Danubius. OEconomica (2009) 1(1), pp. 92-100
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, can have a negative impact, not only on the companies’ ability in furnishing the needed and true financial information to the creditors and investors, but also on the capacity to analyze the...
Persistent link: https://www.econbiz.de/10008752312
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Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.; Liang, Lihong; Riedl, Edward J. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 908-933
Persistent link: https://www.econbiz.de/10014382699
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Foreign-language effect and professionals’ judgments on fair value measurement : evidence from Germany and the United Kingdom
Hellmann, Andreas; Patel, Chris; Tsunogaya, Noriyuki - In: Journal of behavioral and experimental finance 30 (2021), pp. 1-10
Persistent link: https://www.econbiz.de/10012814559
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Do comparable accounting choices produce comparable net profit and equity? : integrating the Gray's and Herfindahl H indices in measuring the comparability of Brazilian companies
Lemes, Sirlei; Santos, Luciana de Almeida Araújo - In: International journal of accounting, auditing and … 15 (2019) 4, pp. 334-354
Persistent link: https://www.econbiz.de/10012256084