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The role of the forensic accountant in the detection of tax fraud in financial statements : a survey study in the Jordanian accounting and auditing offices and firms
Khersiat, Ola Mohammad - In: International journal of economics and finance 10 (2018) 5, pp. 145-153
Persistent link: https://www.econbiz.de/10011861910
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Preventing the unpleasant : fraudulent financial statement detection using financial ratios
Pazarskis, Michail; Lazos, Grigorios; Koutoupis, Andreas G. - In: The journal of operational risk 17 (2022) 1, pp. 33-50
Persistent link: https://www.econbiz.de/10014546245
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The valuation implications of sales growth in start-up ventures
Gavious, Ilanit; Schwartz, Dafna - In: The Journal of Entrepreneurial Finance (JEF) 13 (2009) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increase their sales since...
Persistent link: https://www.econbiz.de/10010281057
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Gazelle companies: Growth drivers and an evolution analysis
Amat, Oriol; Perramon, Jordi - Department of Economics and Business, Universitat … - 2010
Gazelle companies are relevant because they generate much more employment than other companies and deliver high returns to their shareholders. This paper analyzes their behavior in the years of high growth and their evolution in the following years. The main factors that explain their success...
Persistent link: https://www.econbiz.de/10008693852
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CONSTRUCTING A CASH BUDGET AND PROJECTING FINANCIAL STATEMENTS: AN EXERCISE OF SHORT-TERM FINANCIAL PLANNING FOR ENTREPRENEURS
Whited, Hsin-hui I.H. - In: Review of Business and Finance Studies 5 (2014) 1, pp. 99-112
This case presents a teaching tool that equips students with an essential skill of short-term financial planning for entrepreneurs. Short-term financial planning concentrates on a venture’s cash needs, the lifeblood of an entrepreneurial venture, so these ventures can better survive the...
Persistent link: https://www.econbiz.de/10011205506
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The Valuation Implications of Sales Growth in Start-up Ventures
Gavious, Ilanit; Schwartz, Dafna - In: Journal of Entrepreneurial Finance 13 (2009) 2, pp. 1-24
We examine whether and how investors' reliance on financial information is affected by the rate of sales growth of a start-up venture. We find that investors discern between firms by the extent to which their products are adopted by the market. For firms that failed to increased their sales...
Persistent link: https://www.econbiz.de/10010762508
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Initial coin offerings, information disclosure, and fraud
Hornuf, Lars; Kück, Theresa; Schwienbacher, Armin - 2019 - This Version: November 19, 2019
We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …
Persistent link: https://www.econbiz.de/10012129781
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Reporting intangible assets: voluntary disclosure practices of the top emerging market companies
Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006
The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...
Persistent link: https://www.econbiz.de/10009484194
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Stock profits : getting to the core ; new fundamentals for a new age
Thomsett, Michael C. - 2005 - 1. print.
Persistent link: https://www.econbiz.de/10004490917
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749