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Board Specific Attributes and Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria

Okeke, Clement - 2024

Financial reporting quality is very important in the consumer goods sector in Nigeria as it guarantees transparency … Consumer Goods Firms in Nigeria. The study used an ex post facto research approach and secondary data were retrieved from the … annual financial reports of selected consumer goods firms in Nigeria for eleven years from 2013-2023. STATA 13 was used to …

Persistent link: https://www.econbiz.de/10015213928

Књиговодствено-финансијски показатељи пословања и њихово коришћење у интерним и екстерним анализама

Bukvić, Rajko - 1995

Serbian. У раду се разматра коришћење књиговодствено-финансијских показатеља пословања за аналитичке сврхе, како у интерним анализама, у оквиру предузећа, тако и у...

Persistent link: https://www.econbiz.de/10015214092

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

The Psychological Attraction Approach to Accounting and Disclosure Policy

Hirshleifer, David; Teoh, Siew Hong - 2009

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two different ways. (1) Good Rules for Bad...

Persistent link: https://www.econbiz.de/10015216059

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

This paper presents a new way of measuring residual income, originally introduced by Magni (2000a, 2000b, 2003). Contrary to the standard residual income, the capital charge is equal to the capital lost by investors. The lost capital may be viewed as (a) the foregone capital, (b) the capital...

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 information depend on the quality of this very information, namely its intrinsic quality, as well as its impact through publication. We undertake to test the extent to which the intrinsic...

Persistent link: https://www.econbiz.de/10015216573

Forensic accounting theory

Ozili, Peterson K - 2020

This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...

Persistent link: https://www.econbiz.de/10015217238

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