Narrow search
Showing 54,811 - 54,820 of 54,903
Cover Image
Intra-Community Trade
Ionascu, Viorica; Lepadatu, Gheorghe - In: Knowledge Horizons - Economics 6 (2014) 4, pp. 150-156
Free movement of goods is a regime under which goods do not encounter at borders, no hurdle set by the State, regardless of whether they are imported or exported according to article 23 of the EC Treaty, the community is founded upon a Customs Union which shall comprise all trade in goods which...
Persistent link: https://www.econbiz.de/10011207694
Cover Image
Analyst earnings forecast under complex corporate ownership in China
Huang, Wei; Wright, Brian - In: Journal of International Financial Markets, … 35 (2015) C, pp. 69-84
This paper investigates stock analysts’ earnings forecasts under complex corporate ownership in China. Based on a sample of 1298 firms for years 2004–2011, our evidence suggests that state shareholding is negatively related to the quality of consensus analysts’ earnings forecasts. In...
Persistent link: https://www.econbiz.de/10011208440
Cover Image
The Development of Accounting in the Franc Zone Countries in Africa
Elad, Charles - In: The International Journal of Accounting 50 (2015) 1, pp. 75-100
of International Financial Reporting Standards (IFRS) was carried out using data from a PricewaterhouseCoopers (2011 …) survey. The results confirm Nobes' (2008) hypotheses on patterns of national reaction to IFRS. The results also show that a … the World Bank and the International Monetary Fund for large entities to adopt IFRS. These findings provide some evidence …
Persistent link: https://www.econbiz.de/10011208482
Cover Image
Why do analysts revise their stock recommendations after earnings announcements?
Yezegel, Ari - In: Journal of Accounting and Economics 59 (2015) 2, pp. 163-181
Recent research finds that many analyst recommendation revisions take place shortly after earnings announcements. Altinkilic and Hansen (2009) attribute the clustering of recommendations to analysts strategically piggybacking on earnings information to improve the perceived performance of their...
Persistent link: https://www.econbiz.de/10011208567
Cover Image
Strategic silence, insider selling and litigation risk
Billings, Mary Brooke; Cedergren, Matthew C. - In: Journal of Accounting and Economics 59 (2015) 2, pp. 119-142
Prior work finds that managers beneficially time their purchases, but not sales, prior to forecasts. Focusing on if (as opposed to when) a forecast is given, we link insider selling to silence in advance of earnings disappointments. This raises the question of whether the absence of...
Persistent link: https://www.econbiz.de/10011208568
Cover Image
Cross-sectional determinants of analyst coverage for R&D firms
Khallaf, Ashraf; Salama, Feras M.; Darayseh, Musa; … - In: Risks : open access journal 12 (2024) 6, pp. 1-28
Prior research document a positive association between analyst coverage and R&D. However, they do not investigate what particular attribute of R&D leads to this positive association. In this study we aim to fill the gap in the extant literature and explore the cross-sectional determinants of the...
Persistent link: https://www.econbiz.de/10014636711
Cover Image
Una evaluación crítica de la contabilidad ambiental empresarial
MARTÍN, FABIÁN LEONARDO QUINCHE - In: REVISTA FACULTAD DE CIENCIAS ECONÓMICAS (2008)
La discusión por la relación entre contabilidad y medio ambiente ha sido poco abordada en nuestropaís. El presente artículo pretende profundizar en esta discusión que implica tener en cuenta elcarácter social, institucional y disciplinar de la contabilidad. Por esta razón, es necesario...
Persistent link: https://www.econbiz.de/10010763503
Cover Image
Indagación sobre los discursos de curriculum en contaduría pública en Colombia
BARRAGÁN, DIEGO MAURICIO - In: REVISTA FACULTAD DE CIENCIAS ECONÓMICAS (2008)
El artículo busca identifi car de los componentes, orientaciones e interpretaciones del discurso ofi cialsobre curriculum en Contaduría Pública en Colombia. Se toma como eje de argumentación, queel discurso legítimo proviene de organizaciones lejanas a la acción educativa, asignando roles...
Persistent link: https://www.econbiz.de/10010763504
Cover Image
Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia
PAIME, EDISON FREDY LEÓN - In: REVISTA FACULTAD DE CIENCIAS ECONÓMICAS (2008)
Una revisión al contexto de aparición de los programas de contaduría pública en Colombia a través de diferentes elementos que jugaron un papel importante se hace en este documento. Se plantea como tesis central, que los procesos de institucionalización de la enseñanza de la contabilidad...
Persistent link: https://www.econbiz.de/10010763508
Cover Image
El área de fundamentación contable: una aproximación a partir de sus contenidos y textos
PAIME, EDISON FREDY LEÓN; RONCANCIO, ANGEL DAVID - In: REVISTA FACULTAD DE CIENCIAS ECONÓMICAS (2008)
El documento hace una aproximación a las formas como se viene concibiendo el área de fundamentacióncontable. Para ello se parte de relacionar los contenidos y las temáticas de las asignaturasdel área con las características y los factores que intervienen en la selección de textos....
Persistent link: https://www.econbiz.de/10010763511