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Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review

M N, Nikhil; S Shenoy, Sandeep; Chakraborty, Suman; … - 2024

The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...

Persistent link: https://www.econbiz.de/10015214260

Potential dividends versus actual cash flows in firm valuation

Magni, Carlo Alberto; Vélez-Pareja, Ignacio - 2009

Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...

Persistent link: https://www.econbiz.de/10015216440

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

Magni, Carlo Alberto - 2007

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

Persistent link: https://www.econbiz.de/10015216472

Potential dividends versus actual cash flows in firm valuation

Magni, Carlo Alberto; Vélez-Pareja, Ignacio - 2009

Persistent link: https://www.econbiz.de/10015216523

Solutii pentru masurarea calitatii informatiei contabile

Deaconu, Adela; Filip, Crina; Buiga, Anuta - 2008

There are many studies confirming the theory according to which the decisions of the users of the accounting … 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/10015216573

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 - 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/10015217901

In search of the "lost capital". A theory for valuation, investment decisions, performance measurement

Magni, Carlo Alberto - 2007

nonstandard theory of residual income. It is derived from the notion of "unrecovered" capital, which is here named "lost" capital … the simple average residual income play a major role in valuation; a dual relation between the standard theory and the … lost-capital theory is proved, clarifying the way periodic performance is computed in the two paradigms and the rationale …

Persistent link: https://www.econbiz.de/10015218254

In search of the "lost capital". A theory for valuation, investment decisions, performance measurement

Magni, Carlo Alberto - 2007

Persistent link: https://www.econbiz.de/10015218329

Diferentes consideraciones en torno al capital social de las sociedades cooperativas

Fernández Guadaño, Josefina - 2006

There has been on-going debate concerning the classification of the Social Capitalof cooperative societies. This paper analyzes the different views on important areas of such classification. Particularly, it reviews the juridical approach in the European, national and autonomous environments;...

Persistent link: https://www.econbiz.de/10015222506

Извършваните от счетоводителите дейности и задачи като фактори за определяне на необходимите дигитални компетенции

Георгиева, Даниела; Георгиева, … - 2020

Основна цел на разработката е да се очертаят работните задачи, извършвани от оперативните и главни счетоводители в България, като основополагащи за изграждане...

Persistent link: https://www.econbiz.de/10015227221