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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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The Role of Catering Incentives in ESG Disclosure
Lee, King Fuei - 2023
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a significant positive relationship between the ESG...
Persistent link: https://www.econbiz.de/10015213464
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Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic
Gazilas, Emmanouil Taxiarchis - 2023
This study conducts a comprehensive financial assessment of Greece's ten largest energy companies during the tumultuous period of 2019 to 2022, amidst the unprecedented challenges posed by the COVID-19 pandemic. Employing a meticulous analysis of crucial profitability ratios, I delve into the...
Persistent link: https://www.econbiz.de/10015213654
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Decoding ESG Disclosure: Unveiling the Role of Catering Incentives
Lee, King Fuei - 2023
This paper introduces a catering hypothesis of ESG disclosure, where managers adjust their disclosure policies based on investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a significant positive relationship between the ESG...
Persistent link: https://www.econbiz.de/10015213760
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Ефекти от прилагането на МСФО 15 Приходи от договори с клиенти в част от българските предприятия за периода 2017 – 2018 година
Filipova, Fanya; Georgiev, Venelin; Atanasov, Atanas; … - 2020
The study focuses on issues related to the implementation of the new IFRS 15 Revenue from Contracts with Customers. The … as the conceptual basis of this approach and its relationship with the IFRS Conceptual Framework and the purposes of the … analyze how IFRS 15 is applied in the sample of companies and the effects of its adoption (on equity and financial results) in …
Persistent link: https://www.econbiz.de/10015214026
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Ползите от задължително нефинансово отчитане без единна рамка за оповестяване
Atanasov, Atanas - 2020
The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied. The results of the study, based on a literature review of the specialized literature and...
Persistent link: https://www.econbiz.de/10015214027
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Accounting Implications of Taxation
Paliu-Popa, Lucia; Ecobici, Nicolae - 2007
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to...
Persistent link: https://www.econbiz.de/10015214047
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Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
Paliu-Popa, Lucia - 2008
The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...
Persistent link: https://www.econbiz.de/10015214064
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Book Keeping of International Commercial Transactions
Paliu-Popa, Lucia - 2008
The entrance of our country in Europen Union determined modifications in the romanian fiscal system, this one must to adapt to community demands/wants. Taking into account the fact that commercial transactions made in community space are not included in the international transactions category,...
Persistent link: https://www.econbiz.de/10015214070