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Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a cash-flow variable. Second, if accruals are...
Persistent link: https://www.econbiz.de/10008860731
This paper examines the relationship between firm characteristics and the timeliness of financial reporting in listed non-financial companies on the Istanbul Stock Exchange (ISE) from 2003 through 2010. The descriptive analysis indicates that the mean reporting lag is 83 days which is within the...
Persistent link: https://www.econbiz.de/10010894778
Based on the claim that comprehensive income is a better measure of financial performance than net income, International Accounting Standard No. 1 (IAS 1) requires that companies report comprehensive income in a primary financial statement. In this paper, we test the ability of comprehensive...
Persistent link: https://www.econbiz.de/10010894786
Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is increased by provision items, which are mainly future...
Persistent link: https://www.econbiz.de/10010894801
This study investigates the value relevance of earnings and the book value of equity in Turkey over the 2003-2009 period. It also focuses on the effects of the Global Financial Crisis and the negative earnings on the value relevance of the stated accounting values. To do this, a number of...
Persistent link: https://www.econbiz.de/10010894866
Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of...
Persistent link: https://www.econbiz.de/10010895085
Cloud technologies have developed intensively during the last years. Cloud computing allows the customers to interact with their data and applications at any time, from any location, while the providers host these resources. A client company may choose to run in the cloud a part of its business...
Persistent link: https://www.econbiz.de/10010895087
This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with European funding within public institutions in particular. Given the great emphasis placed by the legislator on the development and implementation of accounting procedures, we...
Persistent link: https://www.econbiz.de/10010895093
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, namely the development and implementation...
Persistent link: https://www.econbiz.de/10010895097
The article concerning the subject of ”classicism and modernity in the informational system on the financial performance” points into the reader’s attention some aspects concerning the current demand and the extraaccounting information in the context of the emergence of the social...
Persistent link: https://www.econbiz.de/10010895398