Search Results - subject:"COMPARABILITY"

The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations

Blanco, Jose Luis Ucieda; Osma, Beatriz Garcia - In: International Journal of Accounting, Auditing and … 1 (2004) 1, pp. 5-36

This paper studies the comparability between US GAAP and International Accounting Standards/International Financial …

Persistent link: https://www.econbiz.de/10008538763

Public-Sector Wage Comparability: The Role of Earnings Dispersion

Belman, Dale; Heywood, John S. - In: Public Finance Review 32 (2004) 6, pp. 567-587

comparability. In short, if average earnings in the public and private sectors are identical, earnings need not be comparable. The … authors develop alternative statistical measures of comparability that demonstrate that differences in average earnings … contribute only modestly to deviations from comparability and that state and local governments in the United States deviate more …

Persistent link: https://www.econbiz.de/10010552634

Progress report on the revision of the international classification of status in employment.

Hoffman, E - International Labour Organization (ILO), United Nations - 1991

Persistent link: https://www.econbiz.de/10010967372

Measuring the global construction industry: improving the quality of data

Ruddock, Les - In: Construction Management and Economics 20 (2002) 7, pp. 553-556

In the context of a truly global market for construction, an international strategy is required to ensure that national and international statistical systems are able to provide accurate and valid information. In many parts of the world the collection of reliable national information on...

Persistent link: https://www.econbiz.de/10005445684

THE MEANINGS OF THE COMPARABILITY OF THE INFORMATION AND THEIR INFLUENCE IN THE AGGREGATION OF ACCOUNTING INFORMATION: A THEORETICAL PERSPECTIVE

Bolívar, Manuel Pedro Rodríguez; Gómez, Juan Miguel … - In: Portuguese Journal of Management Studies VII (2002) 2, pp. 157-172

The growing globalisation of the economy is promoting the use of the comparability of the accounting information, in … differences. Besides, we will analyse the interpretation of comparability that, in our opinion, would be more adequate according …

Persistent link: https://www.econbiz.de/10005000362

Approximation of multiserver retrial queues by means of generalized truncated models

Anisimov, Vladimir; Artalejo, Jesus - In: TOP: An Official Journal of the Spanish Society of … 10 (2002) 1, pp. 51-66

Persistent link: https://www.econbiz.de/10005598392

A systems view on concepts of income in the national accounts

Bos, Frits - Volkswirtschaftliche Fakultät, … - 1989

In this paper, concepts of income are discussed in view of the purpose of use and the actual circumstances. Main choices in defining income are presented in a general system. The national accounts is a multi-purpose framework. It should therefore contain several concepts of income.

Persistent link: https://www.econbiz.de/10005836521

De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France.

Damak-Ayadi, Salma - Université Paris-Dauphine

This research investigates the comparability and convergence of the French standards and the IFRS in 2004 and 2005 … adoption of IAS/IFRS, we distinguished four strategies. Second, the investigation of comparability and convergence of two sets … results show a lack of comparability. …

Persistent link: https://www.econbiz.de/10008532434

costâ€“benefit analysis: philosophical issues

Hansson, Sven Ove - Palgrave Macmillan

Costâ€“benefit analysis (CBA) gives rise to a whole range of philosophical issues. The most discussed among these is the status of economic values that are assigned to assets conceived as incommensurable with money, such as a human life or the continued existence of an animal species. CBA...

Persistent link: https://www.econbiz.de/10009395629

Modeling Choice Strategies for Noncomparable Alternatives

Johnson, Michael D. - In: Marketing Science 5 (1986) 1, pp. 37-54

Theoretical models are developed for two strategies consumers use to choose among “noncomparable” alternatives. The models view consumers as trading off decision error and processing effort when selecting a decision strategy. The models predict the use of choice strategies, and implicit...

Persistent link: https://www.econbiz.de/10008787961