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Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting … in Select Countries including India -- Chapter-III: Statutory Auditors’ Independence in Select Corporate Accounting …
Persistent link: https://www.econbiz.de/10012396818
: Accounting Process and the transaction analysis -- Chapter 5: Inventories -- Chapter 6: Non-current assets -- Chapter 7 …This book covers the principles, concepts, techniques and practical tools of financial accounting in supporting overall … cultural challenges and will be of interest to students and academics of financial accounting. Adriana Duțescu is a professor …
Persistent link: https://www.econbiz.de/10012398999
and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value … Accounting and earnings quality. . … accounting choices that are regarded as either an efficient communication of private information to improve the informativeness …
Persistent link: https://www.econbiz.de/10012399099
E inleitung -- Stand der empirischen Forschung -- Theoretischer Bezugsrahmen -- Normative Grundlagen -- Hypothesen zur Existenz von abschlusspolitischen Ergebnisspaltungen mit aufgegebenen Geschäftsbereichen.-Hypothesen zur Prävention von abschlusspolitischen Ergebnisspaltungen mit...
Persistent link: https://www.econbiz.de/10012596919
are based. This book presents statistical studies, case material, and standard-setters' opinions on company accounting … is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is … interested in researching or learning about the role of accounting in M&A"-- …
Persistent link: https://www.econbiz.de/10012165863
accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts …
Persistent link: https://www.econbiz.de/10013449007
1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …
Persistent link: https://www.econbiz.de/10013263163
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