Search Results - subject:"Financial statements."

Die Bilanzierung des Goodwill im Konzernabschluss nach HGB und IFRS : eine Untersuchung aus der Perspektive von Bilanzierungszwecken und Bilanzierungsgrundsätzen

Ohms, Verena - 2010

Inhaltsverzeichnis § 1 Einführung 23 A. Annäherung an den Goodwill 24 I. Goodwill als Regelungsgegenstand des HGB 25 ...

Persistent link: https://www.econbiz.de/10008901709

Konsolidierung der Staatsfinanzen

Steiner, Viktor - 2010

Die Konsolidierung der Staatsfinanzen nach der gegenwärtigen Finanz- und Wirtschaftskrise wird eines der zentralen wirtschaftspolitischen Themen der nächsten Jahre sein: Die Regelungen zur "Schuldenbremse" sehen für den Bundeshaushalt bis 2016 einen annähernd ausgeglichenen Haushalt vor, und...

Persistent link: https://www.econbiz.de/10003962932

Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commentary"

Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010

In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...

Persistent link: https://www.econbiz.de/10003948436

Audit Committee Material Weaknesses in Smaller Reporting Companies

Gramling, Audrey A.; Hermanson, Dana R.; Hermanson, … - 2009

the issuer and audits of the financial statements of the issuer." Recent SOX section 404 filings by smaller reporting …

Persistent link: https://www.econbiz.de/10009459074

The impact of audit quality on earnings predictability

Hussainey, Khaled - 2009

Purpose – This paper examines the impact of audit quality, measured by financial statements audited by the big four … variables in this model with a dummy variable, AUDIT, which is set to equal one if financial statements audited by the big four ….Findings – The paper finds that investors are able to better anticipate future earnings when financial statements are audited by the …

Persistent link: https://www.econbiz.de/10009465897

The Effects of Voluntary Disclosure and Dividend Propensity on Prices Leading Earnings

Hussainey, Khaled; Walker, Martin - 2009

We investigate the joint effects of dividend propensity (i.e. whether a firm pays cash dividends) and voluntary disclosure on the relationship between current stock returns and future earnings. We examine whether dividend propensity and voluntary disclosure act as substitutes or complements in...

Persistent link: https://www.econbiz.de/10009465932

Audit committee accounting expertise and changes in financial reporting quality

Rich, Kevin T. - 2009

x, 84 p. A print copy of this thesis is available through the UO Libraries. Search the library catalog for the location and call number.

Persistent link: https://www.econbiz.de/10009447422

Análisis del impacto de las normas internacionales de contabilidad sobre el patrimonto neto y resultado de los grupos no financieros del IBEX-35

Alvarado Riquelme, M.; Ampudia Fernández, J. M.; Prado … - In: Investigaciones Europeas de Dirección y Economía de … 15 (2009) 3, pp. 149-167

The Economic European Area decided to require public groups to prepare their financial statements under IFRS covering … financial statements has been very positive, but it is necessary to investigate in detail the impact of this historic process …-35. The analysis has covered the 100% of the non financial groups of IBEX-35 financial statements and the research method …

Persistent link: https://www.econbiz.de/10010280499

The valuation implications of sales growth in start-up ventures

Gavious, Ilanit; Schwartz, Dafna - In: The Journal of Entrepreneurial Finance and Business Ventures 13 (2009) 2, pp. 1-24

relate changes in the value-relevance of financial statements to a firm's maturity, as measured on the basis of time (firm …

Persistent link: https://www.econbiz.de/10010281057

Addressing Information Gaps

Mulder, Christian B.; Imus, Phil De; Psalida, L. Effie; … - International Monetary Fund (IMF) - 2009

Persistent link: https://www.econbiz.de/10011142216