Search Results - subject:"STANDARDS"

Ausweis staatlicher Zuschüsse

1995

Persistent link: https://www.econbiz.de/10014272684

Profile of Early Adopters: SFAS 106

Leauby, Bruce A.; Ugras, Y. Joseph; Jeanne Welsh, Mary - In: American Journal of Business 10 (1995) 1, pp. 5-12

The Statement of Financial Accounting Standards No.106, Employers’ Accounting for Postretirement Benefitsother than …

Persistent link: https://www.econbiz.de/10014668106

Zwischenberichterstattung börsennotierter Unternehmen

Dahl, Gabriele - 1995

Persistent link: https://www.econbiz.de/10000905694

Analysts' Forecast Accuracy in Germany : The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - Verband der Hochschullehrer für Betriebswirtschaft

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts forecastaccuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy ishigher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP...

Persistent link: https://www.econbiz.de/10005858575

Does Accounting for Taxes on Income Provide Information about Tax Planning Performance? - Evidence from German Multinationals

Overesch, Michael; Schreiber, Ulrich - Zentrum für Europäische Wirtschaftsforschung <Mannheim>

The International Financial Reporting Standards (IFRS) require a company to account forcurrent and future tax … International Financial Reporting Standards (IFRS) require a company to account for current and future tax consequences, due to …

Persistent link: https://www.econbiz.de/10005860588

El sistema de tasación hipotecaria en España : una comparación internacional

López Gómez, Miguel Ángel; Matea Rosa, María de los …

contrast, Spain included, have drawn up standards establishing the valuation methodology, the model appraisal report, and the …

Persistent link: https://www.econbiz.de/10012523776

Bank Lending Survey in Spain: July 2019

Menéndez Pujadas, Álvaro

creditsupply, both in Spain and the euro area, in 2019 Q2. Thus, credit standards tightened in Spain in the two household segments …, while in the euro area standards tightened for both lending to enterprises and consumer credit and other lending to …

Persistent link: https://www.econbiz.de/10012523898

Bank Lending Survey in Spain: October 2019

Menéndez Pujadas, Álvaro

, with only credit standards for consumer credit to households tightening slightly, and terms and conditions on new loans for … house purchase easing somewhat. By contrast, in the euro area, credit standards mostly eased while the overall terms and …

Persistent link: https://www.econbiz.de/10012523908

January 2020 Bank lending survey in Spain

Menéndez Pujadas, Álvaro

Artículo de revista ; According to the Bank Lending Survey, during 2019 Q4, credit standards tightened slightly for all … tightening in the euro area. The NPL ratio contributed to a tightening of credit standards (in consumer credit in Spain and in …

Persistent link: https://www.econbiz.de/10012524477

April 2020 Bank Lending Survey in Spain

Menéndez Pujadas, Álvaro

credit standards for loans to firms during those months, foreseeably on account of the State guarantee schemes launched in …

Persistent link: https://www.econbiz.de/10012524814