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The taxing of the result, between the conformity and convergence of the accountancy

CHILAREZ, Danut; PERPELEA, Mircea - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 7, pp. 89-95

accountancy and fiscality, appeared one of the most debated and sensitive issue regarding the application of international … conciliation. The most eloquent manifestation of the reconciliation between the accountancy and fiscality is represented by the one … conciliation between accountancy and fiscality are caused by the existence of book-keeping principles and fiscal rules which demand …

Persistent link: https://www.econbiz.de/10008556650

Ireland; Fiscal Transparency Assessment

International Monetary Fund (IMF); International … - 2013

costs associated with modern accrual-based accounting, and risk-based fiscal management. Fiscal reporting in Ireland is …

Persistent link: https://www.econbiz.de/10011244522

Germany; 2007 Article IV Consultation: Staff Report; Staff Supplement; Public Information Notice; and Statement by the Executive Director for Germany

International Monetary Fund (IMF); International … - 2008

for prudent action will support crisis prevention and management. The immediate priorities are preserving the integrity of …

Persistent link: https://www.econbiz.de/10011242796

Determinants for using visible reserves in German banks: an empirical study

Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009

, for internal financing, signaling or earnings management purposes. We analyze financial statements of German banks for the …

Persistent link: https://www.econbiz.de/10010299259

Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...

Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

Persistent link: https://www.econbiz.de/10010299998

Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen

Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009

The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...

Persistent link: https://www.econbiz.de/10010300000

Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentar...

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany …

Persistent link: https://www.econbiz.de/10010300005

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...

Persistent link: https://www.econbiz.de/10010305701

An Agency Perspective of Auditor Change in Small Firms

Keasey, Kevin; Watson, Robert - In: Journal of Small Business Finance 1 (1991) 1, pp. 45-59

This paper uses an agency theory perspective to develop an understanding of the determinants of auditor change for small firms in the United Kingdom. The paper, therefore, extends the existing literature (see Williams [22] and Francis and Wilson [9]) from a consideration of auditor change for...

Persistent link: https://www.econbiz.de/10011310289

Auditing as a Signal in Small Business Lending

Dharan, Bala G. - In: Journal of Small Business Finance 2 (1992) 1, pp. 1-11

This paper models the borrowing decision of a small firm seeking a bank loan when it can optionally hire, at a cost, an independent external auditor to convey its risk characteristics to lenders. The analysis shows that a necessary condition for a potential borrower to prefer having an audit to...

Persistent link: https://www.econbiz.de/10011310306