Similar Search Results

Comparability of Cash Flow Statements: Evidence from Baltic Countries

Kiaupaite-Grus̆niene, Vaiva; Alver, Lehte - In: Journal of Accounting and Management Information … 18 (2019) 3, pp. 307-329

single stock exchange, cross-border cultural and economic similarities and de jure harmonization of accounting standards …

Persistent link: https://www.econbiz.de/10015195913

Finanzkrise: die Rolle der Rechnungslegung

Gassen, Joachim - In: Vierteljahrshefte zur Wirtschaftsforschung 78 (2009) 1, pp. 83-95

This paper analyzes the role of financial accounting and reporting in the current financial crisis. Starting outlining … the objectives of financial accounting and giving a brief overview over the relevant accounting standards for financial … to financial accounting outcomes. Also, it surveys the current analytical literature which investigates the relation …

Persistent link: https://www.econbiz.de/10010377867

Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies

Winiarska, Karolina - In: Financial Internet Quarterly 16 (2020) 2, pp. 14-23

the beginning of this article sources of existence of various international accounting standards as well as primary … listed companies are mentioned. The IASB and FASB aware of the importance of this issue, put forward new similar accounting … are divided into three groups of differences (basic, accounting and other lease issues). The main objective of this …

Persistent link: https://www.econbiz.de/10013466243

The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutions

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17

institutional theory in accounting and auditing fields, especially in government sector audits. …

Persistent link: https://www.econbiz.de/10014527859

Public sector accounting policy reform in the Czech Republic: Experience from local governments (pilot)

Hrůza, Filip; Valouch, Petr - In: European Financial and Accounting Journal 11 (2016) 4, pp. 17-38

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …

Persistent link: https://www.econbiz.de/10011937463

Assuming the Worst: The Shifting Sands of Pension Accounting

Byrne, Alistair; Clacher, Iain; Hillier, David; … - In: Journal of Accounting and Management Information … 12 (2013) 2, pp. 190-212

Accounting for defined benefit pension plans is complex, and given the magnitude of many of these schemes relative to … financial reports. The application of fair value accounting for pensions allows for a high level of managerial discretion with … respect to ex ante accounting choices. Utilizing a sample of firms that apply FRS-17, we examine the main determinants of the …

Persistent link: https://www.econbiz.de/10015195836

Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction

Rauter, Thomas - 2019

I examine how mandatory disclosure of fiscal payment information in developed countries affects fiscal revenue contributions and investments by multinational firms in less developed countries. In Europe and Canada, extractive firms have to publicly disclose their payments to foreign host...

Persistent link: https://www.econbiz.de/10013342558

Fair value reclassifications of financial assets during the financial crisis

Bischof, Jannis; Brüggemann, Ulf; Daske, Holger - 2012

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that banks use the reclassification option to...

Persistent link: https://www.econbiz.de/10010281555

The effect of fair disclosure regulation on timeliness and informativeness of earnings announcements

Park, Yeonhee; Song, Inman; Yang, Dong-Hoon; Hossain, Mahmud - In: China Journal of Accounting Research 6 (2013) 1, pp. 35-49

This paper examines the effect of Korea's fair disclosure regulation on the timeliness and informativeness of earnings announcements. The present regulation for Korean listed firms requires that if a company's sales revenue, operating income (or loss) and net income (or loss) have changed by...

Persistent link: https://www.econbiz.de/10011936949

Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?

Gassen, Joachim - 2008

of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub … widely agreed that asymmetric timely earnings increase the contractual efficiency of accounting information, I first test … whether firms with more asymmetric timely earnings produce more valuation-useful financial accounting information. Second, I …

Persistent link: https://www.econbiz.de/10010263727