Showing 1 - 10 of 27,260
Dozens of judicial opinions have held that shareholders own corporations, that directors are agents of shareholders, and even that directors are trustees of shareholders' property. Yet, until now, it has never been proven. These doctrines rest on unsubstantiated assumptions. In this book the...
Persistent link: https://www.econbiz.de/10012840334
Purpose – The purpose of this study is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design – Our paper is framed according to the following three...
Persistent link: https://www.econbiz.de/10013125110
Ever since Marx, the future of capitalism has been fiercely debated. Marx and his followers predicted capitalism will end by violent overthrow, while others prophesied its demise will be the result of collapsing under its own weight. Still others argue that capitalism will not only continue to...
Persistent link: https://www.econbiz.de/10013308075
European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross-border comparability and transparency with this uniform accounting system...
Persistent link: https://www.econbiz.de/10015196094
Research question: Utilizing the tenets of oligopoly competition that is a well-known type of imperfect rivalry, this study is interested in building a financial theory of inter-company price or pricing (ICP) economics and documenting its direct affinity with corporate financial reporting in...
Persistent link: https://www.econbiz.de/10015196114
This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed...
Persistent link: https://www.econbiz.de/10015196191
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://www.econbiz.de/10015214260
Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...
Persistent link: https://www.econbiz.de/10015227221
Основна цел на разработката е да се очертаят притежаваните технологични умения на счетоводителите, като основополагащи за изграждане на дигитални компетенции....
Persistent link: https://www.econbiz.de/10015227222
In this paper, I discuss how a pandemic affects the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques such as fair value accounting, big bath...
Persistent link: https://www.econbiz.de/10015230455