Search Results - subject:"INTERPRETATION"

Using numbers to persuade : hidden rhetoric of statistics

Başçı, Sıdıka; Hassan, Nadia - In: International econometric review 12 (2020) 1, pp. 75-97

interpretation of numbers that involve subjectivity and value judgements. In real world, numbers and values are entangled in a way …

Persistent link: https://www.econbiz.de/10012265790

The Interpretation of the Verbal Probability Expressions Used in The IFRS – The Differences Observed Between Polish and British Accounting Professionals

Kolesnik, Katarzyna; Silska-Gembka, Sylwia; Gierusz, Jerzy - In: Journal of Accounting and Management Information … 18 (2019) 1, pp. 25-49

consistent interpretation of VPEs. The major difficulty in the interpretation of these terms is the imperative for the … communication efficiency (Simon, 2002) as they give way to 'wide variations in interpretation' (Chesley, 1986: 196). The lack of … consistency in the interpretation of VPEs may limit the usefulness of the financial statements prepared on their basis (Simon …

Persistent link: https://www.econbiz.de/10015196016

The interpretation of "in context" verbal probability expressions used in international financial reporting standards: Evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European Financial and Accounting Journal 14 (2019) 1, pp. 25-46

elements. Our findings provide evidence that the differences in interpretation of 'in context' VPEs by Polish accounting …

Persistent link: https://www.econbiz.de/10012623013

The interpretation of "in context" verbal probability expressions used in international financial reporting standards : evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 25-46

elements. Our findings provide evidence that the differences in interpretation of “in context” VPEs by Polish accounting …

Persistent link: https://www.econbiz.de/10012118744

Financial Reporting Standards : legal nature and rules for their interpretation in Colombia

Agreda Moreno, Enrique Jorge - In: Cuadernos de administración : quarterly publication of … 35 (2019) 65, pp. 92-104

Persistent link: https://www.econbiz.de/10012253912

A spark beyond time and place : Ogawa Shinsuke and Asia

Akiyama, Tamako - 2019

Persistent link: https://www.econbiz.de/10012816368

The problems of interpreting GATT Article XXI(b)(iii) in Russia : traffic in transit

Bismono, Ramadhan; Priyono, Joko; Trihastuti, Nanik - In: Journal of international trade law and policy 21 (2022) 1, pp. 65-78

Persistent link: https://www.econbiz.de/10012887773

Effects of a street tour project on public attitudes toward homeless people, and a tarnished city district

Huang, Shu-Chun; Lin, Li-Pin - In: International journal of social entrepreneurship and … 6 (2022) 2, pp. 94-110

Persistent link: https://www.econbiz.de/10013548722

How do visitors respond to sustainable tourism interpretations? : a further investigation into content and media format

Huang, Zhuowei; Weng, Lisheng; Bao, Jigang - In: Tourism management : research, policies, practice 92 (2022), pp. 1-13

Persistent link: https://www.econbiz.de/10013326664

Estimando la tasa de plusvalía en la industria : un estudio de Corea del Sur mediante el método de transformación inversa

Rieu, Dong-min; Park, Hyun Woong - In: El trimestre económico 89 (2022) 2/354, pp. 567-586

Persistent link: https://www.econbiz.de/10013262831