Search Results - subject:"decision usefulness"

Decision usefulness of SME financial statements in Sri Lanka

Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088

Persistent link: https://www.econbiz.de/10015393704

An accounting analysis of emissions trading systems

Kato, Tatsuya; Sawa, Koki - 2025

Persistent link: https://www.econbiz.de/10015405152

Empirical goodwill research : insights, issues, and implications for standard setting and future research

Amel-Zadeh, Amir; Glaum, Martin; Sellhorn, Thorsten - In: The European accounting review 32 (2023) 2, pp. 415-446

Persistent link: https://www.econbiz.de/10014299281

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-15

The study evaluates the decision usefulness of integrated reports by listed Namibian companies using specially designed … checklists for the decision usefulness' qualitative characteristics. The study finds that the integrated reports produced in … detailed insights into the decision usefulness and quality of the Namibian listed companies' integrated reports and can serve …

Persistent link: https://www.econbiz.de/10014332584

Assessing the decision usefulness of integrated reports of Namibian listed companies

Kamotho, Daniel W.; Moloi, Tankiso S.; Halleen, Simone - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-15

Persistent link: https://www.econbiz.de/10013397711

Preparers' construction of users' information needs in corporate reporting : a case study

Oberwallner, Kathrin; Pelger, Christoph; Sellhorn, Thorsten - In: The European accounting review 30 (2021) 5, pp. 855-886

Persistent link: https://www.econbiz.de/10012653649

Decision usefulness of net income versus comprehensive income : case of financial firms in Malaysia

Yew, Chong Leong; Ahmed Razman Abdul Latiff; San, Ong Tze - In: Asian journal of business and accounting : AJBA 13 (2020) 2, pp. 213-244

Persistent link: https://www.econbiz.de/10012587259

Proposal for improved financial statements under IFRS

Baksaas, Kjell Magne; Stenheim, Tonny - In: Cogent Business & Management 6 (2019), pp. 1-24

The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and analyzes these flaws using illustrative...

Persistent link: https://www.econbiz.de/10012117440

Proposal for improved financial statements under IFRS

Baksaas, Kjell Magne; Stenheim, Tonny - In: Cogent business & management 6 (2019), pp. 1-24

Persistent link: https://www.econbiz.de/10012114582

Measuring earnings quality over time

An, Yohan - In: International journal of economics and financial issues … 7 (2017) 3, pp. 82-87

Persistent link: https://www.econbiz.de/10011809258