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Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht
Beyer, Michael - 2008
In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....
Persistent link: https://www.econbiz.de/10009462192
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COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA
Abdullah, Mazni - 2011
This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …
Persistent link: https://www.econbiz.de/10009466008
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A fuzzy multi-attribute decision making approach for the identification of the key sectors of an economy: The case of Indonesia
Sudaryanto - 2003
making problems. When applying data to Indonesia, the new approach has successfully identified key sectors the Indonesian … policies in Indonesia. …
Persistent link: https://www.econbiz.de/10009467410
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Kultur und ?konomische Entwicklung - Eine empirische Untersuchung kultureller Umwelt und unternehmerischer F?higkeiten in der indonesischen Provinz Papua (West-Neuguinea)
M?ller, Martin - 2005
Im Mittelpunkt der Untersuchung stehen die kulturellen Ursachen f?r die Marginalisierung des indigenen Volkes der Papua im modernen ?konomischen Bereich der indonesischen Provinz Papua. Den theoretischen Hintergrund der Arbeit bilden Schumpeters Entwicklungslogik und die darauf aufbauende...
Persistent link: https://www.econbiz.de/10009484945
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Accounting for acquired goodwill in Australian business combinations: is there value to choose?
James, Kieran E. - 2005
This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of...
Persistent link: https://www.econbiz.de/10009434901
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The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards
Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000
The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...
Persistent link: https://www.econbiz.de/10009437552
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Rules versus principles-based pension accounting standards: An analysis of comparability
Gordon, Isabel; Gallery, Natalie - 2008
Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...
Persistent link: https://www.econbiz.de/10009437855