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Profit return in civil aviation and fleet insurance : GAAP, financial reporting and tax applications
Kaymaz, Onder; Kaymaz, Ozgur - In: Review of business & finance studies : RBFS 6 (2015) 2, pp. 45-57
Persistent link: https://www.econbiz.de/10010519877
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Doing business with the state and firm's growth : grasping invisible relational capital
Serdarević, Nino; Muratović-Dedić, Ajla; Karić, Inela - In: Scientific Annals of Economics and Business 63 (2016) 3, pp. 415-428
Persistent link: https://www.econbiz.de/10011647239
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Effect of IFRS adoption on financial reporting quality : evidence form bankruptcy prediction
Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting research journal 29 (2016) 3, pp. 292-312
Persistent link: https://www.econbiz.de/10011552806
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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062
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PROFIT RETURN IN CIVIL AVIATION AND FLEET INSURANCE: GAAP, FINANCIAL REPORTING AND TAX APPLICATIONS
Kaymaz, Onder; Kaymaz, Ozgur - In: Review of Business and Finance Studies 6 (2015) 2, pp. 45-57
In the civil aviation market, unique insurance types are available. This market encompasses a small number of insurers who have the capacity to insure large fleet portfolios. Profit return is the portion of the insurance premium returned to the insured depending on the insurance contract. This...
Persistent link: https://www.econbiz.de/10011205518
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Real effects of intangibles capitalization : empirical evidence from voluntary IFRS adoption in Japan
Amano, Yoshiaki - In: Journal of international accounting research 19 (2020) 3, pp. 19-36
Persistent link: https://www.econbiz.de/10012504848
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Intellectual capital : the missing link in the corporate social responsibility-financial performance relationship
Nirino, Niccolò; Ferraris, Alberto; Miglietta, Nicola; … - In: Journal of intellectual capital 23 (2022) 2, pp. 420-438
Persistent link: https://www.econbiz.de/10012939911
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UK empirical evidence on the valuation relevance of goodwill amortisation
Qureshi, Maqsood Iqbal - In: International journal of accounting and finance 3 (2011/12) 4, pp. 367-381
Persistent link: https://www.econbiz.de/10009697092
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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts
André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725
Persistent link: https://www.econbiz.de/10011847155