Search Results - subject:"Entity theory"

Navigating the Indian corporate purpose dilemma : insights from an entity-based approach

Pandey, Astha; Mohan, M. P. Ram - 2025

Persistent link: https://www.econbiz.de/10015271665

Rethinking the concept of equity in accounting : origin and attribution of business profit

Otaka, Satoru - In: Accounting, Economics, and Law : AEL ; a convivium 14 (2024) 3, pp. 373-394

Persistent link: https://www.econbiz.de/10015125149

Beyond trust : why American classical jurists and economists could not love the corporation

Giocoli, Nicola - In: The European journal of the history of economic thought 30 (2023) 3, pp. 369-394

Persistent link: https://www.econbiz.de/10014294094

Perception of the audience of interests on the qualitative characteristics of financial reporting

Ahmed, Alim Al Ayub - In: International journal of intellectual property … 12 (2022) 3, pp. 382-402

Persistent link: https://www.econbiz.de/10014320541

T-account as a device of rhetoric : positive and negative numbers in double-entry bookkeeping

Fujita, Masaya - In: International journal of critical accounting : IJCA 12 (2021) 4, pp. 279-293

Persistent link: https://www.econbiz.de/10012695307

The impact of implicit theories of personality malleability on opportunistic financial reporting

Desai, Naman; Jain, Shailendra Pratap; Jain, Shalini Sarin - In: Journal of business research : JBR 116 (2020), pp. 258-265

Persistent link: https://www.econbiz.de/10012257603

Our conditional love for the underdog : the effect of brand positioning and the lay theory of achievement on WOM

He, Yi; You, Ya; Chen, Qimei - In: Journal of business research : JBR 118 (2020), pp. 210-222

Persistent link: https://www.econbiz.de/10012288591

Considerations on Consolidated Financial Statements of the Group

Nicoleta, Guni Claudia - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1268-1273

The consolidated financial statements concern the financial statement presentation and the results of a set of companies as if they form only one company, composed of different departments, divisions or branches. The recognition of the informative role does not allow its reduction to a simple...

Persistent link: https://www.econbiz.de/10010679456

VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS

Victor-Octavian, Muller - In: Annals of Faculty of Economics 1 (2012) 1, pp. 949-955

parent company extension theory and the entity theory (Baxter and Spinney, 1975). Of practical importance are especially the … group entity, and not from the perspective of the parent-company. However, this support for the entity theory is to our … of consolidated financial statements based on the entity theory respectively on the parent company (extension) theory …

Persistent link: https://www.econbiz.de/10010607188

SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

NISTOR, Carmen - In: SEA - Practical Application of Science (2015) 7, pp. 431-436

recognition of subsidiary income and reporting net assets of the subsidiary. However, from all theories analyzed, the entity … theory takes into account several guidelines of maximum importance when preparing consolidated financial statements: “You can …

Persistent link: https://www.econbiz.de/10011268721