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The Impact of IFRS 16 On the Financials of The Greek Listed Companies

Rompotis, Gerasimos; Balios, Dimitris - In: Journal of Accounting and Management Information … 22 (2023) 3, pp. 375-407

Research Question- What was the impact of the adoption of the new international accounting standards for leases IFRS 16 … relevant literature worldwide has examined the effect of IFRS 16 ex-ante, that is, before the actual implementation of the new … our knowledge, it is the first to focus on Greece. Idea- The impact of IFRS 16 was expected to be significant at several …

Persistent link: https://www.econbiz.de/10015196062

International determinants of comprehensive income reporting by groups: An analytical and comparative study of Poland and Germany

Kwaśny, Jakub; Sajnóg, Artur - In: Comparative Economic Research. Central and Eastern Europe 25 (2022) 2, pp. 163-185

The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...

Persistent link: https://www.econbiz.de/10014516402

Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms

Reitzig, Markus; Ramb, Fred - 2004

We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...

Persistent link: https://www.econbiz.de/10010295644

Comparing the value revelance of R&D reporting in Germany: standard and selection effects

Ramb, Fred; Reitzig, Markus - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10010295781

Is There a Feedback Mechanism in Accounting?

Drachal, Krzysztof - In: European Financial and Accounting Journal 9 (2014) 1, pp. 85-95

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

Persistent link: https://www.econbiz.de/10010512936

Asset classification, subsequent measurement and impairment testing for carbon emission trading

Mookdee, Tharatee; Bellamy, Sheila - In: European Financial and Accounting Journal 12 (2017) 3, pp. 65-86

With global efforts to combat climate change, accountants from participating entities worldwide need to report the economic value of carbon credits and related assets in carbon markets. However, the absence of formal accounting guidelines allows the selection of accounting practices and...

Persistent link: https://www.econbiz.de/10011937422

The Bank for the Accounts of Companies Harmonized (BACH) database

Tarta, Alina; de Almeida, Ana Margarida; De Socio, Antonio - 2015

The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with...

Persistent link: https://www.econbiz.de/10011606345

The statistical classification of cash pooling activities

Colangelo, Antonio - 2016

Cash pooling is a bank service that allows corporates to externalise the intra-group cash management, and thus manage their global liquidity effectively with lower costs. Although there is little quantitative information on the significance of the phenomenon, cash pooling appears to have become...

Persistent link: https://www.econbiz.de/10011606350

Employer-sponsored training in stabilisation and growth policy perspectives

Håkanson, Christina; Johanson, Satu; Mellander, Erik - 2003

In Europe, accounting standards prevent larger expenditures on employer-sponsored training from being treated as investments. Using Sweden as example, we discuss two consequences for training. <p> First, the timing: training will be conducted when income is large enough for training costs to be...</p>

Persistent link: https://www.econbiz.de/10010321021

XBRL Implementation in the Banking Sector in Montenegro

Martić, Vladan; Lalević-Filipović, Ana; Radović, … - In: Journal of Central Banking Theory and Practice 6 (2017) 2, pp. 5-22

The EXtensible Business Reporting Language – XBRL appeared in the beginning of the 21st century and it represents one of the most important technological innovations in financial reporting, collecting and exchanging data since the introduction of electronic spreadsheets. However, although the...

Persistent link: https://www.econbiz.de/10012217852