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Financial performance (dis)parity in post-transition Europe
Mošnja-Škare, Lorena - In: Contemporary economics 18 (2024) 1, pp. 1-16
This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition … interesting to perform the post-transition and non-transition advanced European economies comparison to capture the outcomes of …-tran- sition countries' enterprises have reached the financial performance of non-transition countries' enterprises across Europe …
Persistent link: https://www.econbiz.de/10014514391
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Classicism and Modernity in the Information System on Financia Performance
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 66-68
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 extra-accounting information in the context of the emergence of the social accounting,...
Persistent link: https://www.econbiz.de/10011199838
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Classicism and Modernity in the Information System on Financia Performance
Jalba, Luminiþa Georgeta - In: Knowledge Horizons - Economics 5 (2013) Special 1, pp. 66-68
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
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Financial information and management decisions : impact of accounting policy on financial indicators of the firm
Černius, Gintaras; Birškytė, Liucija - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 21 (2020) 1, pp. 48-57
To be useful for decision-making accounting information needs to be of high quality. This article examines how tax accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation model reveals that significant distortions occur in...
Persistent link: https://www.econbiz.de/10012221919
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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
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Long-term financial effects of quality management system maturity based on ISO 9001 principles
Novokmet, Ana Kundid; Rogošić, Andrijana - In: Amfiteatru Economic Journal 19 (2017) Special Issue No. 11, pp. 1003-1016
Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...
Persistent link: https://www.econbiz.de/10012004529
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Long-term financial effects of quality management system maturity based on ISO 9001 principles
Novokmet, Ana Kundid; Rogošić, Andrijana - In: Amfiteatru economic : an economic and business research … 19 (2017), pp. 1003-1016
Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...
Persistent link: https://www.econbiz.de/10011875305
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A review of tax research
Hanlon, Michelle Lee; Heitzman, Shane - 2009 - Rev.
In this paper, we present a review of tax research. We survey four main areas of the literature: 1) the informational role of income tax expense reported for financial accounting, 2) corporate tax avoidance, 3) corporate decision-making including investment, capital structure, and organizational...
Persistent link: https://www.econbiz.de/10003887692
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Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements : Evidence from Embedded Value Reporting
Hail, Luzi - 2011
Serafeim [2011] examines the determinants and economic consequences of embedded value (EV) reporting, a voluntary disclosure arrangement in the life insurance industry. He finds substantial reductions in bid-ask spreads for EV reporting firms, and links the occurrence of this disclosure practice...
Persistent link: https://www.econbiz.de/10013127737
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Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements : Evidence from Embedded Value Reporting
Hail, Luzi - 2011
Serafeim [2011] examines the determinants and economic consequences of embedded value (EV) reporting, a voluntary disclosure arrangement in the life insurance industry. He finds substantial reductions in bid-ask spreads for EV reporting firms, and links the occurrence of this disclosure practice...
Persistent link: https://www.econbiz.de/10013131620