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GAAP VS. IFRS TREATMENT OF LEASES AND THE IMPACT ON FINANCIAL RATIOS

Harris, Peter; Stahlin, William; Arnold, Liz Washington; … - In: Review of Business and Finance Studies 4 (2013) 2, pp. 97-106

As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia and New Zealand. In the United States,...

Persistent link: https://www.econbiz.de/10011205562

CPAâ€™S DUTIES TOWARD FRAUD DETECTION AND REPORTING: TAIWAN REGULATIONS

Hsu, Chih-shun - In: Global Journal of Business Research 5 (2011) 3, pp. 41-54

This paper aims to review CPAsâ€™ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professionsâ€™ changing stand toward CPAsâ€™ responsibilities to detect and report fraud. In...

Persistent link: https://www.econbiz.de/10011205666

Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen

Henselmann, Klaus; Schrenker, Claudia; Winkler, Nadine - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010

Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...

Persistent link: https://www.econbiz.de/10008855196

CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY

Timea, Fulop Melinda - In: Annals of Faculty of Economics 1 (2011) 1, pp. 616-621

The aim of the current research is to clarify the concept of 'corporate governance' as we believe it is a relatively … 'corporate governance' is the system by which companies are run and controlled. In Romania, the concept of 'corporate governance … "Voluntary code of corporate governance" in association with the Confederation of Private Entrepreneurs in Timiº county and the …

Persistent link: https://www.econbiz.de/10009366108

Earnings Management, Audit Quality and Legal Environment: An International Comparison

Memis, Mehmet Ünsal; Cetenak, Emin Hüseyin - In: International Journal of Economics and Financial Issues 2 (2012) 4, pp. 460-469

This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation...

Persistent link: https://www.econbiz.de/10009395612

RÉFLEXION SUR LA FINALITÉ DES SYSTÈMES DE GOUVERNANCE D’ENTREPRISES ET LEUR CONVERGENCE

BOYS, Céline DU; TIBERGHIEN, Bruno - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2009 (2009) December, pp. 1-20

Cet article porte sur la notion de gouvernance d’entreprise à travers ses contenus et son évolution. Depuis une vision disciplinaire jusque dans sa dimension cognitive nous nous interrogeons sur l’existence (ou non) d’un modèle unique vers lequel les systèmes de gouvernance tendent ou...

Persistent link: https://www.econbiz.de/10008753268

Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse

Schrenker, Claudia - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011

Zur Ermittlung der Kompensationsleistung bei aktienrechtlichen Strukturmaßnahmen (z.B. Squeeze-out) ist der Unternehmens- bzw. Anteilswert zu ermitteln. Hierfür wird nahezu ausschließlich das Ertragswertverfahren angewandt. Als problematisch gilt hierbei unter anderem die Prognoseunsicherheit...

Persistent link: https://www.econbiz.de/10009228786

Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik

Popp, Matthias - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2011

Bei einer Unternehmensbewertung nach IDW müssen grundsätzlich persönliche Einkommensteuern berücksichtigt werden. Nach dem früheren Anrechnungsverfahren (bis 2000) führten ausländische Einkünfte auf Ebene der Kapitalgesellschaft häufig zu steuerfreien Eigenkapitalzugängen. Bei...

Persistent link: https://www.econbiz.de/10009228787

CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIA

Pepi, Mitica; Nicolae, Traian Cristin - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1334-1344

The theme of our research is related to the new type of relationship between financial audits (statutory) and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private...

Persistent link: https://www.econbiz.de/10010685582

THE CORPORATE GOVERNANCE IMPACT ON BANKING PERFORMANCE INCREASE

BUNEA, Mariana G. - In: Management Intercultural (2013) 29, pp. 41-53

partially caused by the deficiencies in Corporate Governance of the Financial Institutions and the especially banks deficiencies …. Even if we can’t put down to the Corporate Governance crisis started, yet nonexistent or inadequacy of effective control … application of Corporate Governance principles of the significant players within the Romanian banking system. The research …

Persistent link: https://www.econbiz.de/10010700611