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Solutii pentru masurarea calitatii informatiei contabile

Deaconu, Adela; Filip, Crina; Buiga, Anuta - Volkswirtschaftliche Fakultät, … - 2008

theory, and, of an instrument for assessing the quality of the information to be offered to the users, namely managers, but …

Persistent link: https://www.econbiz.de/10005070488

Residual income and value creation: An investigation into the lost-capital paradigm

Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007

in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …

Persistent link: https://www.econbiz.de/10011111180

How does profitability get affected by working capital management in food and beverages industry?

Thapa, Priya Darshini Pun - Volkswirtschaftliche Fakultät, … - 2013

This study examines the working capital management of the Food and Beverage Corporations from the U.S.A. and Canada … relationship between the working capital management and profitability, it investigates the existence of a possible non …-linear relationship. Secondly, the efficiency of working capital management was checked using performance index, utilization index and …

Persistent link: https://www.econbiz.de/10011111356

Firm Complexity and Post-Earnings-Announcement Drift

Barinov, Alexander; Park, Shawn Saeyeul; Yildizhan, Celim - Volkswirtschaftliche Fakultät, … - 2014

The paper shows that the post earnings announcement drift is stronger for conglomerates, despite conglomerates being larger, more liquid, and more actively researched by investors. We attribute this finding to slower information processing about complex firms and show that the post earnings...

Persistent link: https://www.econbiz.de/10011112497

Measuring performance and valuing firms: In search of the lost capital

Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007

soundly employed in real-life applications as a tool for rewarding managers as well as for appraising firms. Firm value is … makes it a good candidate for use in value-based management. …

Persistent link: https://www.econbiz.de/10011113662

Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë

Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011

Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...

Persistent link: https://www.econbiz.de/10011115476

Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes

Deaconu, Adela; Nistor, Cristina Silvia; Filip, Crina - Volkswirtschaftliche Fakultät, … - 2009

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

Persistent link: https://www.econbiz.de/10005034373

Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard

Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005

This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...

Persistent link: https://www.econbiz.de/10005059099

A Sum&Discount method for appraising firms:An illustrative example

Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007

This paper presents a new way of valuing firms and measuring residual income. The method, originally introduced in Magni (2000a, 2000b, 2000c, 2001), is here renamed lost-capital paradigm. In order to enhance comprehension the presentation relies on a very simple numerical example which shows...

Persistent link: https://www.econbiz.de/10005619880

Web-based Corporate Reporting in Bangladesh:An Exploratory Study

Dutta, Probal; Bose, Sudipta - Volkswirtschaftliche Fakultät, … - 2007

This research paper investigates the utilization of the Internet for communicating corporate information by the listed companies of Bangladesh.The sample for the study consists of 268 companies listed on the Dhaka Stock Exchange (DSE) and the Chittagong Stock Exchange (CSE). Corporate websites...

Persistent link: https://www.econbiz.de/10005620120