Search Results - subject:"COMPARABILITY"

COMPARING CLIMATE COMMITMENTS: A MODEL-BASED ANALYSIS OF THE COPENHAGEN ACCORD

MCKIBBIN, WARWICK J.; MORRIS, ADELE C.; WILCOXEN, PETER J. - In: Climate Change Economics (CCE) 02 (2011) 02, pp. 79-103

The political accord struck by leaders at the United Nations negotiations in Copenhagen in December 2009 allows participants to express their greenhouse gas commitments in a variety of ways. This paper compares the environmental and economic performance of these disparate commitments using the...

Persistent link: https://www.econbiz.de/10009193039

Financial reporting comparability: evidence on the impact of ambiguity tolerance and accounting standard guidance

Harding, Noel; Xu, Jin Shu - In: International Journal of Accounting, Auditing and … 7 (2011) 4, pp. 359-374

-based accounting standard provisions contributes to, or detracts from, financial reporting comparability. Analysing judgments made by … comparability is desired, standard setting authorities should exercise caution when incorporating guidance into accounting standards. …

Persistent link: https://www.econbiz.de/10009352523

THE ROLE OF ACCOUNTING IN THE EVOLUTION OF THE ROMANIAN ECONOMY

COMAN, Florin - In: Annals of Spiru Haret University, Economic Series 2 (2011) 2, pp. 57-66

Accounting has a very important role in offering useful information to the interested users, and they are able to take decisions based on this essential information. A very important part of the development of Romanian economy is represented by increasing the quality of the financial-accounting...

Persistent link: https://www.econbiz.de/10009357723

Results of a cross-national structured cognitive interviewing protocol to test measures of disability

Miller, Kristen; Mont, Daniel; Maitland, Aaron; Altman, … - In: Quality & Quantity: International Journal of Methodology 45 (2011) 4, pp. 801-815

Persistent link: https://www.econbiz.de/10009391312

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) 2, pp. 38-56

various choices of accounting treatment. Different accounting alternatives for similar transactions limit the comparability of …

Persistent link: https://www.econbiz.de/10014930503

Empirical results of the accounting policies chosen by South African listed companies

Rossouw, J. - In: Meditari Accountancy Research 18 (2010) September, pp. 38-56

various choices of accounting treatment. Different accounting alternatives for similar transactions limit the comparability of …

Persistent link: https://www.econbiz.de/10009319804

How Comparable are the Gallup World Poll Life Satisfaction Data?

Bjørnskov, Christian - In: Journal of Happiness Studies 11 (2010) 1, pp. 41-60

Persistent link: https://www.econbiz.de/10008591029

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 123-133

IFRS and US-GAAP by evaluating IFRS vs. US-GAAP comparability in reported net income and net assets from 2004 to 2006. The …

Persistent link: https://www.econbiz.de/10008755153

Empirical test on the removal of reconciliation requirement from IFRS to US-GAAP

Liu, Chunhui; O'Farrell, Grace - In: International journal of managerial and financial accounting 2 (2010/2011) 2, pp. 123-133

Persistent link: https://www.econbiz.de/10011416881

UNDERNUTRITION OVERESTIMATED

Svedberg, Peter - Institute for International Economic Studies (IIES), … - 2001

and to compromise the comparability of undernutrition across countries. Since the international community’s efforts to …

Persistent link: https://www.econbiz.de/10005648786