Search Results - subject:"Financial statements."

Turkish SMEs' use of financial statements for decision making

VanAuken, Howard E.; Ascigil, Semra; Carraher, Shawn - In: The Journal of Entrepreneurial Finance (JEF) 19 (2017) 1

With a sample of 91 small Turkish firms, this study examines the factors that affect the use of financial statements … variables that determine the use of financial statements: experience, confidence, and knowledge. Logit analysis reveals that … these three variables are significantly associated with whether Turkish business owners use financial statements to make …

Persistent link: https://www.econbiz.de/10012012665

Integrated household surveys: An assessment of U.S. methods and an innovation

Samphantharak, Krislert; Schuh, Scott; Townsend, Robert M. - 2017

completely with financial statements and combining them with payments data from diaries. Integrated household financial accounts …

Persistent link: https://www.econbiz.de/10012059581

An intelligent system for business data mining

Huang, Shian-Chang; Wu, Tung-Kuang; Wang, Nan-Yu - In: Global Business & Finance Review (GBFR) 22 (2017) 2, pp. 1-7

Persistent link: https://www.econbiz.de/10012286622

Impact of Non-Controlling Interests on Reliability of Consolidated Income Statement and Consolidated Balance Sheet

Welc, Jacek - 2017

In this paper the selected problems of reliability and usefulness of consolidated financial statements, brought about … financial statements, which also implies erosion of the usefulness of financial statement analysis tools, such as accounting …

Persistent link: https://www.econbiz.de/10012948704

Turkish SMEs' use of financial statements for decision making

VanAuken, Howard E.; Ascigil, Semra; Carraher, Shawn M. - In: Journal of entrepreneurial finance : JEF ; official … 19 (2017) 1

Persistent link: https://www.econbiz.de/10011991283

Betriebswirtschaftliche Auswirkungen des Control-Konzepts nach IFRS 10 auf die Kreditvergabe und -betreuung von Kreditinstituten

Maier, Wolfgang - 2017

Die Regelungen des IFRS 10 bedingen, dass aus kreditvertraglichen Rechten, insbesondere im Rahmen der Sanierung notleidender Kredite, eine Konsolidierungspflicht über den Kreditnehmer im IFRS-Konzernabschluss des Kreditinstituts entstehen kann. Da Kreditinstitute eine solche Konsolidierung...

Persistent link: https://www.econbiz.de/10011886854

Integrated household surveys : an assessment of U.S. methods and an innovation integrated household surveys : an assessment of U.S. methods and an innovation

Krislert Samphantharak; Schuh, Scott; Townsend, Robert M. - 2017 - This version: May 22, 2017

completely with financial statements and combining them with payments data from diaries. Integrated household financial accounts …

Persistent link: https://www.econbiz.de/10011738655

Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey

Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29

This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed in ISE in Turkey. The selected liquidity, solvency, and profitability ratios were used. Both non-parametric Wilcoxon signed-rank test and paired-samples t-test have been...

Persistent link: https://www.econbiz.de/10011636527

An intelligent system for business data mining

Huang, Shian-Chang; Wu, Tung-Kuang; Wang, Nan-Yu - In: Global business and finance review 22 (2017) 2, pp. 1-7

Persistent link: https://www.econbiz.de/10011849279

Effect of good corporate governance, KAP reputation, its size and leverage on integrity of financial statements

Nurdiniah, Dade; Pradika, Endra - In: International journal of economics and financial issues … 7 (2017) 4, pp. 174-181

Persistent link: https://www.econbiz.de/10011824224