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Timely financial reporting is an essential ingredient for a well-functioning capital market. This study has two objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The second one is to establish the impact of both company...
Persistent link: https://www.econbiz.de/10008876870
. Creation and management of them directly impact performance, production features, materials and information resources thus … price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting …
Persistent link: https://www.econbiz.de/10009025316
and accounting. It is possible and necessary for the advantages of radical liberal thinking to be reflected in every … are reflect in the accounting and statistics information system. …
Persistent link: https://www.econbiz.de/10009142675
20th century. This framework simultaneously encompasses the dissemination of a new accounting practice, the …
Persistent link: https://www.econbiz.de/10008792572
agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from … a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to …, we use dairy farming as a case study and propose general recommendations regarding accounting for changes in biodiversity …
Persistent link: https://www.econbiz.de/10008793760
If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods … and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able …
Persistent link: https://www.econbiz.de/10008829685
social benefits, as well as the role of accounting in this process. Thus, we considered appropriate to present the …
Persistent link: https://www.econbiz.de/10008838462
The beginning of accounting can be understood as representing an answer to the social command launched by the … economical-social life. The model, Economical-social activity > Technique (Art) > Science acted for a long time in accounting … accounting as: technique, art, science. The finally of the study presents the current accounting paradigm in its meaning, an …
Persistent link: https://www.econbiz.de/10008852593
-ante measure of litigation risk, namely, Directors and Officers (D&O) liability insurance premium. We find that accounting risk is … an increase in concerns about accounting quality. …
Persistent link: https://www.econbiz.de/10008852939
Given Romania's integration into the European Union we consider it appropriate to clarify some terms used in auditing activities of both public funds and European funds. International practice requires a clear separation of internal audit activities from other management control concepts and...
Persistent link: https://www.econbiz.de/10008853239