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IPSAS versus National Norms on Public Institutions' Own Capitals

Ecobici, Nicolae - Volkswirtschaftliche Fakultät, … - 2008

In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions)...

Persistent link: https://www.econbiz.de/10005790188

Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale

Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2001

This work presents a notion of residual income called Systemic Value Added (SVA). It is antithetic to Stewart’s (1991) EVA, though it is consistent with it in overall terms: a project’s Net Final Value (NFV) can be computed as the sum of capitalized EVAs or as the sum of uncapitalized SVAs....

Persistent link: https://www.econbiz.de/10005790189

IFRS vs AAOIFI: The Clash of Standards?

Ibrahim, Mohamed; Hameed, Shahul - Volkswirtschaftliche Fakultät, … - 2007

- live and let live, just as there is a need for differential reporting requirements for small and medium businesses.” …

Persistent link: https://www.econbiz.de/10005790316

A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior

Shackelford, Douglas A.; Slemrod, Joel; Sallee, James M. - National Bureau of Economic Research (NBER) - 2007

This paper models the impact of the tax system and GAAP on the real and financial reporting decisions of corporations …. It provides a first step toward joint evaluation of taxation and financial reporting in the standard economic analyses of … financial reporting. This desire for flexibility modifies the optimal decisions of firms, in theory, and we provide examples …

Persistent link: https://www.econbiz.de/10005723068

La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels.

Van Wymeersch, C.; Wolfs, A. - Faculté des Sciences Économiques, Sociales et de … - 1996

The research presented in this paper aims at showing the "failure path" of firms over the five years preceding their default, based on the chronological analysis of a sample of published financial statements of both failing and non failing firms.

Persistent link: https://www.econbiz.de/10005661112

Comparing Price Levels of Hospital Services Across Countries: Results of Pilot Study

Koechlin, Francette; Lorenzoni, Luca; Schreyer, Paul - Directorate for Employment, Labour and Social Affairs … - 2010

Health services account for a large and increasing share of production and expenditure in OECD countries but there are also noticeable differences between countries in expenditure per capita. Whether such differences are due to more services consumed in some countries than in others or whether...

Persistent link: https://www.econbiz.de/10008483875

ESTABLISHMENT OF THE INTERNATIONAL ACCOUNTING STANDARDS IN CENTRAL-EASTERN EUROPEAN AND OTHER DEVELOPING COUNTRIES.

Bellas, Athanassios P. - In: European Research Studies Journal VI (2003) 3-4, pp. 131-142

This article investigates the developments in the process of introduction of the International Accounting Standards (IAS) mainly in the countries of central-eastern Europe. These countries are now going through a stage of developing basic infrastructure in most of the areas of economic activity...

Persistent link: https://www.econbiz.de/10008487478

The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects.

Kousenidis, Dimitrios; Negakis, Christos; … - In: European Research Studies Journal VI (2003) 3-4, pp. 85-94

The present paper examines the existence of causality between income smoothing and value relevance of earnings for a sample of firms listed in the Athens Stock Exchange. Using a switching regression model we find evidence suggesting that the low information content of earnings may be a motive...

Persistent link: https://www.econbiz.de/10008487487

SERVICE QUALITY OF MEMBERS OF ACCOUNTING PROFESSION: THE RELATIONSHIP BETWEEN SERVIS QUALITY TO COSTUMER SATISFACTION ESKÄ°ÅžEHÄ°R APPLICATION

Banar, Kerim; Ekergil, Vedat - In: Anadolu University Journal of Social Sciences 10 (2010) 1, pp. 39-60

The aim of this study is analyze the relationship between the quality of the services provided by accounting profession members and customer satisfaction by means SERVQUAL scale. The sample of the study is the companies based in EskiÅŸehir which have bought services from certified public...

Persistent link: https://www.econbiz.de/10008555875

Earnings Rounding-up Behavior and Earnings Management

Chen, Kuang-Ku; Cheng, Kuo-Chih; Yang, Mei-Ling; Chung, … - In: Journal of Economics and Management 5 (2009) 1, pp. 135-157

This research starts with the assumption that, in Taiwanese companies listed as "Emerging," earnings are manipulated to surpass a cognitive reference point denoted by ¡uN*10k¡v, as has been documented by Carslaw (1988) and Thomas (1989). This paper investigates whether similar manipulation...

Persistent link: https://www.econbiz.de/10008555937