Search Results - subject:"Financial statements."

Brügelmann, Ralph; Schaefer, Thilo - 2012

Die mit der Föderalismusreform II beschlossene Schuldenbremse verlangt von den Bundesländern, bis zum Jahr 2020 ihre strukturellen Defizite vollständig abzubauen. Bis dahin darf sich jedes Land, das keine Konsolidierungshilfen erhält, seine eigene Übergangsregelung geben. Es kann also...

Persistent link: https://www.econbiz.de/10011911841

Teaching IFRS

Wilson, Richard M. S. (contributor) - 2012

Persistent link: https://www.econbiz.de/10009635209

Analysis of Financial Strategies of 3PL Companies in the GCC

Kumar, Vijaya; Satapathy, Subhadra; Sayani, Hameedah - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 16-34

This article aims to analyze the financial strategy of publicly listed third party logistics (3PL) companies in the GCC over a period of four years (2010–2013). It evaluates the financial strategies employed by 3PL companies under consideration and subsequent value generation and wealth...

Persistent link: https://www.econbiz.de/10012043621

Cash flow disaggregation and prediction of cash flow

Khansalar, Ehsan; Namazi, Mohammad - In: Journal of Applied Accounting Research 18 (2017) 4, pp. 464-479

of financial statements. Practical implications The findings are relevant to investors and analysts in predicting future …

Persistent link: https://www.econbiz.de/10014837935

The perceived usefulness of financial information for decision making in Portuguese municipalities : The importance of internal control

Nogueira, Sónia Paula da Silva; Jorge, Susana … - In: Journal of Applied Accounting Research 18 (2017) 1, pp. 116-136

Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative,...

Persistent link: https://www.econbiz.de/10014838030

Consolidated financial statements – a new challenge for the public sector administration

Cîrstea, Andreea; Nistor, Cristina Silvia; Tiron … - In: Journal of Economic and Administrative Sciences 33 (2017) 1, pp. 46-65

Purpose Considering the worldwide importance granted to this topic, the purpose of this paper is to analyze, through a detailed pyramidal analysis, the intention of International Public Sector Accounting Standards (IPSAS) to respond better to the public sector characteristics....

Persistent link: https://www.econbiz.de/10014857614

A cross-country study on manipulations in financial statements of listed companies : Evidence from Asia

Hasan, Md Shamimul; Omar, Normah; Barnes, Paul; … - In: Journal of Financial Crime 24 (2017) 4, pp. 656-677

widely used techniques in financial statements manipulation. Design/methodology/approach This study uses financial data of … Asian countries are involved in the manipulation of financial statements; the average level of manipulation (overall … national difference between countries in terms of practicing manipulation in financial statements, it did not address the issue …

Persistent link: https://www.econbiz.de/10014866429

Restatements and accounting quality: a comparison between IFRS and US-GAAP

El-Gazzar, Samir M.; Finn, Philip M. - In: Journal of Financial Reporting and Accounting 15 (2017) 1, pp. 39-58

/methodology/approach This study uses restatements of financial statements made by a sample of foreign firms listed on US stock exchanges using … comparing financial statements prepared under different accounting regimes. Originality/value This research is the first to use …

Persistent link: https://www.econbiz.de/10014869833

Predicting the financial distress of Indonesian manufacturing companies : an application of the multinomial logit model

Suteja, Jaja; Gunardi, Ardi; Octavia, R. Avianty - In: International journal of monetary economics and finance 10 (2017) 3/4, pp. 250-256

Persistent link: https://www.econbiz.de/10011863205

Empirical study of the determinants on audit reporting timeliness : evidence from Indonesia

Sutopo, Bambang; Sutaryo, Sutaryo; Christian, Yoshia - In: International journal of trade and global markets 10 (2017) 4, pp. 303-313

Persistent link: https://www.econbiz.de/10011863539