Showing 1 - 10 of 22
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there is no indication that aggregate operating...
Persistent link: https://www.econbiz.de/10005836004
This is a proposal to restate the theory of capital along critical Marxian lines aimed at providing a better integration of the theory of capital with the theory of money and finance. The time value of money must be properly accounted for. An analytical method is proposed to accomplish this...
Persistent link: https://www.econbiz.de/10011259280
may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …
Persistent link: https://www.econbiz.de/10011259835
Accounting constitutes a very specific form of language, which is highly standardized, mathematical in nature and seeks … positions. In this sense, accounting is a social, cultural and historical artefact rather than a natural or technical phenomenon … balance sheet, IP experiences a specific form of authorization. It is represented in the discourse of accounting by …
Persistent link: https://www.econbiz.de/10011260466
Timely financial reporting is an essential ingredient for a well-functioning capital market. This study has two objectives. The first one is to measure the extend of timeliness of financial reporting in a developing country, Turkey. The second one is to establish the impact of both company...
Persistent link: https://www.econbiz.de/10008876870
price difference account, to which is recorded the share supply. In order to the capitalization of stocks accounting …
Persistent link: https://www.econbiz.de/10009025316
general definition, the International Accounting Standards come with specific elements connected to the recognition of the …
Persistent link: https://www.econbiz.de/10009147685
The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …
Persistent link: https://www.econbiz.de/10008756492
accounting in the Arab countries, the effectiveness of management shows different models based on a different style of … accounting peculiarities in Libya …
Persistent link: https://www.econbiz.de/10011107600
may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; internet. …
Persistent link: https://www.econbiz.de/10011111785