Similar Search Results

Group Participation in Governmental Accounting Standards Setting : A Cluster Analysis

Feroz, Ehsan H. - 2018

Persistent link: https://www.econbiz.de/10012746616

Optimal Financial Key Performance Indicators : Evidence from the Airline Industry

Demydyuk, Ganna - 2012

Selecting relevant Key Performance Indicators involves an assessment of both cost- and revenue-driven measures. Cost driven allocation usually predominates, due primarily to a traditional accounting mindset coupled with the need for cost savings in the current economic environment. Using data...

Persistent link: https://www.econbiz.de/10013113783

Optimal Financial Key Performance Indicators : Evidence from the Airline Industry

Demydyuk, Ganna - 2012

Persistent link: https://www.econbiz.de/10013113795

Corporate Governance and Financial Ratios Effect on Audit Report Lag

Firnanti, Friska - 2020

Objective - the timeliness of financial statement submission becomes important in decision making. With the growing importance of timely financial statements for the relevance of decision making, an understanding of the determinants of audit report lag becomes necessary. This research intends to...

Persistent link: https://www.econbiz.de/10012839238

Economic Consequences of Key Performance Indicators' Disclosure Quality

Elzahar, Hany - 2017

Starting from 2006, UK listed companies are required to analyse their performance by using Key Performance Indicators (KPIs) in specific sections of their annual reports and the UK Accounting Standard Board (ASB) provides companies with guidelines for the best practice regarding KPI disclosure....

Persistent link: https://www.econbiz.de/10012972858

Financial Ratios in Annual and Interim Reports of Greek Listed Companies

MAGGINA, ANASTASIA - 2008

The phenomenon of interim reporting is recent in Europe although in the USA it is dated back to the mid of 1950's for …

Persistent link: https://www.econbiz.de/10014215274

Performance Measurement System Design and Functional Strategic Decision Influence : The Role of Performance Measure Properties

Artz, Martin; Homburg, Christian; Rajab, Thomas - 2017

Although conceptual research in the accounting literature suggests that the use of performance-measurement systems affects the influence of organizational actors, empirical evidence for this suggestion is largely limited to anecdotal evidence and a few qualitative case studies. Drawing on...

Persistent link: https://www.econbiz.de/10014156310

Comparability of Earnings in Scandinavian Countries : The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations

Caban-Garcia, Maria T. - 2013

Scandinavian region: the European Union-mandated adoption of International Financial Reporting Standards (IFRS) and the mergers … between the three national exchanges of Denmark, Finland, and Sweden. Our tests follow two approaches. The first approach … 2005-2008 period. Our results show that all countries except Finland experienced a lower mean-centered earnings/price ratio …

Persistent link: https://www.econbiz.de/10013089237

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Cascino, Stefano - 2015

We investigate the effects of mandatory IFRS adoption on the comparability of financial accounting information. Using … transfer, our results suggest that the overall comparability effect of mandatory IFRS adoption is marginal. We hypothesize that … firm-level heterogeneity in IFRS compliance explains the limited comparability effect. To test this conjecture, we first …

Persistent link: https://www.econbiz.de/10013039528

Have IFRS positive impact on the regulatory accounting systems in continental European countries?

Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

Persistent link: https://www.econbiz.de/10011459404