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profit. Strong associations are reported between forecast error and float motive, audit quality and unanticipated industry …Contemporaneous evidence of corporate revenue and profit forecasting error is provided in a different institutional … context, Australian sharemarket initial public offerings. This article extends the literature on company forecast risk by …
Persistent link: https://www.econbiz.de/10010937088
We consider the strategic timing of information releases in a dynamic disclosure model. Because investors don’t know whether or when the firm is informed, the firm will not necessarily disclose immediately. We show that bad market news can trigger the immediate release of information by firms....
Persistent link: https://www.econbiz.de/10009364996
Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial...
Persistent link: https://www.econbiz.de/10011194601
The article remembers the 140th anniversary of the first publication of a formal bookkeeping system ‘Accounting by ternary entry’ by the F. V. Ezerski. This system was an innovation of bookkeeping practice then. It permits the complex information of the assets and liabilities changes and of...
Persistent link: https://www.econbiz.de/10011194849
from the increase in book value of assets within long. So presentation gains in profit and loss is usually done separately … owners. Managers appointed by the investors should pursue this objective through continuous value creation. …
Persistent link: https://www.econbiz.de/10010550587
This paper analyzes the relations among different concepts such as earnings, profit, interest, rate, consumption … fundamental relation, shared by all five perspectives and whose ingredients are capital, profit, and cash flow. On the basis of …
Persistent link: https://www.econbiz.de/10010763021
Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...
Persistent link: https://www.econbiz.de/10010838993
. In the area of lignite extraction, it is maintaing the relationship between the cost and profit.The law of demand and …
Persistent link: https://www.econbiz.de/10009025311
situations, elements evaluation and admission in the balance and in the profit and loses account. In March 2001 the International …
Persistent link: https://www.econbiz.de/10010632572
(VF)L’absence de réglementation comptable avant la Grande Guerre rend difficilement exploitable les documents financiers publiés. Pour pallier ce manque de fiabilité de l’information financière, certaines banques, à l’instar du Crédit Lyonnais, mettent en œuvre des systèmes...
Persistent link: https://www.econbiz.de/10005111162