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between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …
Persistent link: https://www.econbiz.de/10011551376
single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …
Persistent link: https://www.econbiz.de/10015195913
fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …
Persistent link: https://www.econbiz.de/10014332966
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …
Persistent link: https://www.econbiz.de/10010421323
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011533275
Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …
Persistent link: https://www.econbiz.de/10011606165
I explore the fact that the Mongol Empire invaded most of Eurasia but left Western Europe untouched. I hypothesize that differences in exposure to the Mongols resulted in divergent institutional paths. Where the Mongols invaded, they set up highly centralized autocratic institutions. Meanwhile,...
Persistent link: https://www.econbiz.de/10015206866
The paper aims at a conceptual contribution to the normative economic analysis of rural de-velopment (RD) policies. RD is regarded as a problem of interaction between individuals; (lacking) structural change or the (missing) integration of externalities are therefore recon-structed as...
Persistent link: https://www.econbiz.de/10010299352
Dieses Interview wurde für eine Fachzeitschrift geführt, die sich primär an Lehrer wendet, welche in der Schule die Fächer „Politik“ oder „Wirtschaft“ unterrichten. Die Fragen und Antworten versuchen, verständlich werden zu lassen, wie wichtig es gerade für Schüler ist, die...
Persistent link: https://www.econbiz.de/10011733807