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  • Search: subject_exact:"Financial statement analysis"
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Year of publication
Subject
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Bilanzanalyse 2,485 Financial statement analysis 1,896 Jahresabschluss 781 Deutschland 714 Financial statement 654 Germany 612 Theorie 316 Theory 316 Rechnungswesen 243 IFRS 240 Bilanz 236 Accounting 228 Betriebliche Kennzahl 173 USA 163 Bilanzpolitik 160 Financial ratio 160 United States 152 Finanzanalyse 137 Unternehmensbewertung 130 Accounting policy 125 Financial analysis 120 Kreditwürdigkeit 106 Bilanzierungsgrundsätze 105 Credit rating 105 Accounting standards 104 Balance sheet 101 Firm valuation 99 Betriebliche Finanzwirtschaft 93 Managerial finance 93 Konzernabschluss 90 Insolvenz 88 Bilanzierung 85 Balancing accounts 84 Forecasting model 82 Prognoseverfahren 82 Consolidated financial statements 77 Wirtschaftsprüfung 77 Insolvency 76 Financial audit 74 Welt 72
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Online availability
All
Free 279 Undetermined 266 CC license 24
Type of publication
All
Book / Working Paper 1,647 Article 859 Journal 25 Other 7
Type of publication (narrower categories)
All
Article in journal 668 Aufsatz in Zeitschrift 668 Lehrbuch 236 Hochschulschrift 229 Textbook 207 Thesis 174 Graue Literatur 163 Non-commercial literature 163 Aufsatz im Buch 155 Book section 155 Bibliografie enthalten 115 Bibliography included 115 Working Paper 93 Arbeitspapier 90 Dissertation u.a. Prüfungsschriften 57 Collection of articles of several authors 37 Sammelwerk 37 Case study 32 Fallstudie 32 Ratgeber 32 Glossar enthalten 31 Glossary included 31 Guidebook 30 Handbook 23 Handbuch 23 Statistik 18 Statistics 16 Einführung 14 Aufsatzsammlung 13 Konferenzschrift 12 No longer published / No longer aquired 12 Aufgabensammlung 10 Amtsdruckschrift 8 Government document 8 research-article 8 Fallstudiensammlung 7 Article 6 CD-ROM, DVD 6 Conference proceedings 6 Systematic review 5
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Language
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German 1,277 English 1,078 Undetermined 128 French 22 Dutch 10 Spanish 7 Italian 6 Korean 4 Polish 3 Swedish 3 Portuguese 2 Russian 2 Slovenian 2 Bulgarian 1 Czech 1 Finnish 1 Croatian 1 Hungarian 1 Turkish 1
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Author
All
Heesen, Bernd 50 Baetge, Jörg 47 Küting, Karlheinz 47 Coenenberg, Adolf Gerhard 32 Gräfer, Horst 27 Riebell, Claus 25 Weber, Claus-Peter 25 Leker, Jens 20 Lachnit, Laurenz 19 Hauschildt, Jürgen 18 Schult, Eberhard 18 Schultze, Wolfgang 16 Gruber, Wolfgang 15 Haller, Axel 14 Wagenhofer, Alfred 14 Müller, Stefan 13 Padberg, Thomas 13 Brösel, Gerrit 12 Kußmaul, Heinz 11 Penman, Stephen H. 11 Zimmerer, Carl 11 Burger, Anton 10 Hesse, Kurt 10 Hofmann, Rolf 10 Scheffler, Eberhard 10 Bernstein, Leopold A. 9 Born, Karl 9 Helbling, Carl 9 Hufnagel, Wolfgang 9 Kirsch, Hanno 9 Peemöller, Volker H. 9 Werner, Thomas 9 Collins, Daniel W. 8 Fraser, Lyn M. 8 Gemünden, Hans Georg 8 Nobanee, Haitham 8 Rehkugler, Heinz 8 Schellberg, Bernhard 8 Sugden, Alan 8 Anthony, Robert Newton 7
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Institution
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Springer Fachmedien Wiesbaden 22 Erich Schmidt Verlag 6 NWB Verlag 6 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 6 CFA Institute <Charlottesville, Va.> 4 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 4 Deutsche Vereinigung für Finanzanalyse und Anlageberatung 3 Deutsche Vereinigung für Finanzanalyse und Anlageberatung / Kommission für Methodik der Finanzanalyse 3 Haufe-Lexware GmbH & Co. KG 3 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 3 American Institute of Banking 2 De Gruyter Oldenbourg 2 Deutsche Landwirtschafts-Gesellschaft / Ausschuss für Wirtschaftsberatung und Rechnungswesen 2 Deutscher Taschenbuch-Verlag <München> 2 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 2 HEC Paris (École des Hautes Études Commerciales) 2 Han gug eun haeng 2 Institut für Bilanzanalysen <Frankfurt, Main> 2 Josef Eul Verlag GmbH 2 RMA - The Risk Management Association <Philadelphia, Pa.> 2 Sci.Finance.Abstract 2 State Bank of Pakistan / Statistics and Data Warehouse Department 2 Treuarbeit-Aktiengesellschaft <Frankfurt am Main> 2 UVK Verlagsgesellschaft mbH 2 Verlag C.H. Beck 2 Westfälische Wilhelms-Universität Münster 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 AMACOM 1 Administrative Staff College 1 American Bankers Association 1 American Institute of Certified Public Accountants 1 Association of European Operational Research Societies / Working Group on Financial Modelling 1 Bergische Universität Wuppertal 1 Berliner Handels- und Frankfurter Bank 1 Binder Dijker Otte & Co. <Brüssel> 1 Bund-Verlag 1 Bundesbank-Symposium Bankenaufsicht im Dialog <18., 2014, Frankfurt am Main> 1 C & L Deutsche Revision Aktiengesellschaft Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 1 Centre for Economic Reform and Transformation 1
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Published in...
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Europäische Hochschulschriften / 5 24 SpringerLink / Bücher 24 Journal of accounting & economics 21 Der Betrieb 20 Lehrbuch 17 WPg : Kompetenz schafft Vertrauen 17 Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 15 Die Bank 13 Review of accounting studies 13 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 13 Parliamentary paper / the Parliament of the Commonwealth of Australia 12 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 11 Springer eBook Collection 11 Journal of business economics : JBE 10 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 10 The accounting review : a publication of the American Accounting Association 10 DATEV-Schriften 9 Issues in accounting education 9 NWB Studium Betriebswirtschaft 9 Die Betriebswirtschaft : DBW 8 Schriften des Instituts für Revisionswesen der Westfälischen Wilhelms-Universität Münster 8 Annual report / Housing Loans Insurance Corporation 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Edition / Hans-Böckler-Stiftung 7 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 7 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Gabler Edition Wissenschaft 6 Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse 6 Journal of accounting education 6 Lehr- und Handbücher der Betriebswirtschaftslehre 6 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 6 Asia-Pacific journal of accounting & economics : APJAE 5 Capital markets issue 5 Dtv 5 European accounting review 5 Fachbuch Rechnungswesen 5 Finanz-Betrieb : FB ; Zeitschrift für Unternehmensfinanzierung und Finanzmanagement 5 Firmenkundengeschäft / Finanzierung 5 IRZ : Zeitschrift für internationale Rechnungslegung 5
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Source
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ECONIS (ZBW) 2,065 USB Cologne (EcoSocSci) 420 RePEc 26 Other ZBW resources 11 EconStor 9 BASE 7
Showing 1 - 50 of 2,538
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Investing in Netflix : accounting for content assets
Henderson, Darren - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 4, pp. 585-604
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Emerging ICT clusters in the Western Balkans : a convergence model based on financial statement analysis
Kacani, Jolta; Shaqiri, Gentjan - In: Regional science policy and practice : RSPP 16 (2024) 4, pp. 1-16
The Western Balkans is experiencing an ongoing inflow of foreign direct investments (FDI) in the information and communications technology (ICT) industry as several European enterprises have already established their presence in the region. These inflows have generated large-scale ICT...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517030
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Liquidity ratios and corporate failures
Li, Ken - In: Accounting and finance 64 (2024) 1, pp. 1111-1134
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Korea's economic policy changes : reflected in the corporate financial indicators during the last 60 years
Cho, Yun-je; Choi, Yeonkyo - 2023
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Value investing via Bayesian inference
Huefner, Bernd; Rüenaufer, Marcel; Boesch, Martin - In: Review of financial economics : RFE 41 (2023) 4, pp. 465-492
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Direct and indirect implications of the COVID-19 pandemic on Amazon’s financial situation
Qin, Zixuan; Hassan, Abeer; Adhikariparajuli, Mahalaxmi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-25
We provide theoretical and empirical insights into the impact of COVID-19 on Amazon's financial position. A longitudinal case study of Amazon's financial situation during the 2016-2020 period, and time-series analysis, ratio analysis, and DuPont analysis, are employed as a quantitative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013401829
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Evidential strategies in financial statement analysis : a corpus linguistic text mining approach to bankruptcy prediction
Nießner, Tobias; Gross, Daniel H.; Schumann, Matthias - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-15
The qualitative information of companies’ financial statements provides useful information that can increase the accuracy of bankruptcy prediction models. In this research, a dataset of 924,903 financial statements from 355,704 German companies classified into solvent, financially distressed,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471230
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Financial statement comparability and expected default risk
Wang, Yushi; Feng, Yuan; Zhu, Zhangyao; Liu, Jia; Li, Yubin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015147828
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Political connections and readability of financial statements : evidence from China
He, Kang; Chen, Wanyi; Zhang, Liguang; Zhou, Yankun - In: Revista de Contabilidad 27 (2024) 1, pp. 30-48
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Human resource management factors in financial analysis of securities companies
Mo, Nguyen Thi; Tien, Cao Minh; Tran Thi Lan Anh; Hai, … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 154-162
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Availability of financial statements of companies listed on the Belgrade stock exchange
Mitrović, Aleksandra; Knežević, Snežana; … - In: Bizinfo (Blace) : časopis iz oblasti ekonomije … 15 (2024) 1, pp. 57-63
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Identification of fraudulent financial statements through a multi-label classification approach
Tragouda, Maria; Doumpos, Michael; Zopounidis, Constantin - In: Intelligent systems in accounting, finance & management 31 (2024) 2, pp. 1-19
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Does leverage create or destroy value in the long run? : a re-examination of Nissim and Penman (2001)
De Vito, Antonio; Dal Maso, Lorenzo; Petrolati, Patrizia; … - In: Financial reporting : journal of financial communication (2024) 2, pp. 47-76
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ELPR : a new measure of capital adequacy for commercial banks
Lee, Charles M. C.; Wang, Yanruo; Zhong, Qinlin - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 337-365
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Innovativeness in the economic system : the Italian experience
Migliaccio, Guido; Pavone, Pietro - In: International journal of business innovation and … 34 (2024) 1, pp. 109-138
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Impact accounting for product use : a framework and industry-specific models
Serafeim, George; Trinh, Katie - 2021
This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial statements with the purpose of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012586746
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Value investing via Bayesian inference
Huefner, Bernd; Rueenaufer, Marcel; Boesch, Martin - In: Review of Financial Economics 41 (2023) 4, pp. 465-492
Classic value investing à la Graham & Dodd (Security analysis: The classic, McGrawHill, New York, 1934) focuses on selecting stocks that seem cheap relative to their intrinsic value and fundamental quality. We use Bayesian inference to account for a large amount of uncertainty within intrinsic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014503971
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Unveiling Deception : Cutting-Edge Approaches for Fraud Detection in Financial Statements
Chimonaki, Christianna; Stelios, Papadakis; Lemonakis, … - 2023
A wide range of parties involved in evaluating economic performance, including investors, auditors, interest groups, bankers, government organizations, academics, and analysts, can benefit greatly from the immediate detection of fraudulent financial reports. This research presents a novel...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014353220
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Predicting fraudulent financial statement using cash flow shenanigans
Tarjo, Tarjo; Prasetyono, Prasetyono; Sakti, Eklamsia; … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 24 (2023) 1, pp. 33-46
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studied. This research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. The sample of this study amounted to 470 data mining companies...
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Influence of financialization on the business activity of non-financial enterprises in Poland
Rydzewska, Alina - In: Ekonomia i prawo 22 (2023) 4, pp. 777-807
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Investigating accounting factors through audited financial statements in businesses toward a circular economy : why a sustainable profit through qualified staff and investment in technology?
Lulaj, Enkeleda; Dragusha, Blerta; Hysa, Eglantina - In: Administrative Sciences : open access journal 13 (2023) 3, pp. 1-28
This study examines the investigation of accounting factors through audited financial statements in businesses by analyzing the qualified staff and investment in technology for sustainable profit. Therefore, the main goal is to analyze whether qualified staff and investment in technology affect...
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Penalising Auditors for False Financial Statements
Fatoki, Yewande - 2023
There have been instances of different scandals involving financial records of companies. One of the most common ones is falsifying financial statements which is the exaggeration of the financial position of a company thereby misleading intending investors and the public at large. When this...
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An Interdisciplinary Perspective on Using Financial Statement Analysis in Nonprofessional Investors’ Stock Investment Judgments
Ampofo, Akwasi; Barkhi, Reza; Nketia, Joseph - 2023
Despite external evidence that employers seek MBA graduates with cross-functional problem-solving skills, prior research does not utilize financial statement analysis (FSA) as a tool for nonprofessional investors (NPIs) to develop interdisciplinary perspectives on problem-solving. This paper...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014257336
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Financial Statement, Statement of Cash Flow, and Time Value of Money
Kasim, Chelsea; Chandra, Valencia; Lobo, Arline Cornelia - 2023
The purpose of this article is to analyze the effect of the time value of money on the financial statement. The article also includes discussions on the income statement, retained earnings, statement of financial position, cash flow statement, and time value of money
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Factors affecting the quality of financial statements from an audit point of view : a machine learning approach
Dang Ngoc Hung; Vu Thi Thuy Van; Archer, Lan - In: Cogent business & management 10 (2023) 1, pp. 1-25
This study examines the influence and importance of firm characteristics on the quality of financial statements of listed companies in Vietnam's stock market from the audit point of view. We use regression models and machine learning algorithms to investigate data from 2225 observations of...
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Financial Statements not Required
Minnis, Michael; Sutherland, Andrew; Vetter, Felix - 2023
Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...
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Incorporating Complementary Ratios in the Analysis of Financial Statements
Trigueiros, Duarte - 2023
Ratios are commonly used to extract information from accounting reports. However, ratios present only part of the information available in their two components. This article infers the functional form of the information discarded by ratios. It then develops ratio complements that incorporate the...
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Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions
Krylov, Sergey - 2023
The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...
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From Leases to Ratios : The Impact of IFRS 16 on Financial Statements
Lopes, Ana Isabel; penela, daniela - 2023
Under IAS 17, around 85% of leases were reported as operating. Under IFRS 16, finance and operating leases are no longer separated. This study responds to the IFRS Foundation's call about the effects of implementing IFRS 16 by examining three types of effects: a combined effect, a...
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Examining the potential impact of change in lease accounting in an intermediate accounting course
Andre, Sean M.; Embree, Joy L. - In: Advances in accounting education 26 (2023), pp. 79-103
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Analyze your potential employer
Tschopp, Daniel; Eplion, David; Barney, Douglas K. - In: Journal of education for business 98 (2023) 3, pp. 139-142
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Does increased monitoring enhance the credibility of financial reports? : evidence of auditing semi-annual financial statements
Hsiao, Hui-Yu; Liu, Wu-Po; Wu, Szu-Jung - In: Accounting and finance 65 (2025) 1, pp. 753-772
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Financial statement analysis for value investing
Penman, Stephen H.; Pope, Peter F. - 2025
"How should an investor challenge the market price and find value? This book provides a new lens, arguing that value investing is a matter of understanding the business through accounting. Stephen Penman and Peter Pope-leading authorities on accounting and its investment applications-demonstrate...
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Does financial statement line-item comparability affect analysts' forecasts?
Henry, Elaine; Liu, Fang-Chun; Yang, Steve Y.; Zhu, Xiaodi - 2025
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Bilanzen
Rinker, Carola - 2025 - 17., aktualisierte Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051325
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Direct and indirect implications of the COVID-19 pandemic on Amazon's financial situation
Qin, Zixuan; Hassan, Abeer; Adhikariparajuli, Mahalaxmi - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-25
We provide theoretical and empirical insights into the impact of COVID-19 on Amazon's financial position. A longitudinal case study of Amazon's financial situation during the 2016-2020 period, and time-series analysis, ratio analysis, and DuPont analysis, are employed as a quantitative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014332613
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Evidential strategies in financial statement analysis$sa corpus linguistic text mining approach to bankruptcy prediction
Nießner, Tobias; Gross, Daniel H.; Schumann, Matthias - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-15
The qualitative information of companies' financial statements provides useful information that can increase the accuracy of bankruptcy prediction models. In this research, a dataset of 924,903 financial statements from 355,704 German companies classified into solvent, financially distressed,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014332658
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Assessing the Italian innovative start-ups performance with a composite index
Onesti, Gianni; Monaco, Eleonora; Palumbo, Riccardo - In: Administrative Sciences 12 (2022) 4, pp. 1-18
This paper aims to assess the profitability and employees' productivity of Italian innovative start-ups with a new composite index: the Start-ups Performance score (SP-score). In recent years, the Italian government has made several efforts to foster the economy, establishment, and growth of...
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The Effect of Financial Statement Incomparability on Investment Decisions
Anderson, Spencer B. - 2022
I use standard setters’ description of comparability to conceptualize two forms of incomparability in financial reporting. Using a laboratory experiment, I construct states of both comparability and incomparability and investigate investors’ capital allocation decisions under each....
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Comparative financial analysis of main private companies in the health sector in Greece : 2015-2020
Theodoros, Roupas; Vasilios, Charamis - In: European research studies 25 (2022) 4, pp. 323-341
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The Information Content of Municipal Financial Statements : Large-sample Evidence
Cuny, Christine; Li, Ken; Nakhmurina, Anya; Watts, Edward M. - 2022
The usefulness of financial disclosures is a source of considerable debate in the municipal setting, given their lack of timeliness. This paper empirically examines the extent to which municipal financial disclosures have information content. Using the entire universe of annual financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013492647
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Application of qualitative characteristics to evaluate misstatements in financial statements : evidence from factual audit data
Masiulevičius, Audrius; Lakis, Vaclovas I. - In: Mokslo darbai / Vilniaus Universitetas 101 (2022) 2, pp. 6-21
The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013554773
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Financial Report Analysis
Dhital, Sanjeep kumar - 2022
Woolworth Group consists of mainly three-core business, which is Woolworth food group, Endeavour Drinks and Portfolio Business that is listed on Australian stock exchange and S&P. This report consists of overall financial review of the company. The report summarises the company financial data...
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Reformulated Financial Statements
Nissim, Doron - 2022
Conducting informative profitability and valuation analyses requires reformulating the financial statements to separate operating activities—the core of value creation—from financing and other nonoperating activities. It also requires distinguishing between recurring and transitory items in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013292316
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The Readability of Financial Statements, Information Asymmetries and Managerial Compensation
Fluharty-Jaidee, Jonathan; Neidermeyer, Presha E.; … - 2022
Research Question/Issue: This paper examines whether CEOs whose writing is more difficult to read is a signal or proxy for difficulty in monitoring their activities, resulting in increased monitoring costs. If so, does this increased monitoring cost result in higher performance-pay sensitivity...
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Effects of internal control weaknesses, financial independence and size on quality of financial statements in the Tanzanian local government authorities
Al-Beity, Shufaa - In: Business management review : journal of the University … 25 (2022) 1, pp. 60-74
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Transparency of financial reports of companies in the Republic of Kosovo
Prekazi, Ylber - In: Prizren social science journal 6 (2022) 1, pp. 95-100
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Qualitative Evaluation of Financial Statement as a Basis for Investment Decisions in Nigeria
Haruna, Ahmad; Onyeiwu, Charles - 2022
Financial statement evaluation and analysis is key to potential and exiting investors, as this serves as the major official document published and made available by companies that comprehensively highlight their performance for the period. In line with this, the study empirically investigates...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013405602
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Assessing the Italian innovative start-ups performance with a composite index
Onesti, Gianni; Monaco, Eleonora; Palumbo, Riccardo - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-18
This paper aims to assess the profitability and employees’ productivity of Italian innovative start-ups with a new composite index: the Start-ups Performance score (SP-score). In recent years, the Italian government has made several efforts to foster the economy, establishment, and growth of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013470151
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Analysis of the determinants for the publication speed of annual financial statements
Putra, Wirmie Eka; Olimsar, Fredy - In: International journal of finance & banking studies : JJFBS 11 (2022) 3, pp. 27-33
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013460138
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