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Wagenhofer, Alfred - 2015 - 3., aktualisierte Aufl. 2015

Einführung und institutionelle Grundlagen -- Informationsfunktion -- Rechnungslegung und Kapitalmarkt -- Bilanzierungs … gerichtet sind. Sie umfasst die Rechnungslegung, hier vor allem Jahresabschlüsse, sowie weitere verpflichtende und freiwillige … Finanzberichterstattung. Im Mittelpunkt dieses Lehrbuches stehen Konzeptionen, Strukturen und Anreizeffekte der Rechnungslegung, die dem …

Persistent link: https://www.econbiz.de/10012508327

Effects of changes in financial statement aggregation under IFRS on the behaviour of non-professional and professional information users

Yoo, Ji Seon; Shim, Tae Sup - In: Applied economics 54 (2022) 7, pp. 733-748

Persistent link: https://www.econbiz.de/10012874453

Do Listed Companies in PSE Meet IFRS Disclosure Requirements?

Miková, Tereza - 2019

Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one...

Persistent link: https://www.econbiz.de/10012893506

Stock Market Reaction to the Release of Annual Financial Statements : A Study on Selected Listed Banking Finance and Insurance Companies in Sri Lanka

Rajakulanajagam, Niruja - 2019

Share market react to the each event occur in the market. In Sri Lanka, there are only few evidence linked between release of annual financial statement and share prices. Therefore, this study scrutinizes stock market reaction to the release of annual financial statements of selected listed...

Persistent link: https://www.econbiz.de/10012894277

Compliance of Financial Statements of Islamic Banks of Pakistan with AAOIFI Guidelines in General Presentation and Disclosure

Ehsan, Asim - 2019

The study is based on empirical evaluation of financial statements of Islamic banks of Pakistan. Data sample consists financial statements for the years 2009, 2015, 2016 and 2017 relating to of all four full-fledged Islamic banks in Pakistan. First standard in Islamic accounting standards...

Persistent link: https://www.econbiz.de/10012896758

Disclosure Overload? A Professional‐User Perspective on the Usefulness of General Purpose Financial Statements

Drake, Michael S. - 2019

We survey a broad group of professionals who use financial statements as part of their job to assess the extent to which they believe financial reports suffer from disclosure overload. Consistent with the claims made by regulators, auditors, and preparers, we find that a significant portion of...

Persistent link: https://www.econbiz.de/10012888830

Examination of Financial Reporting Quality and Informativeness from the Perspective of Accounting Restatement : Evidence of Mongolian Stock Exchange Listed Companies

Bolortsogoo, Ninjin - 2018

The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as restating the previously published financial reports and providing poor disclosure about the restatement. The study used cumulative abnormal return to analyze the market response...

Persistent link: https://www.econbiz.de/10012921302

Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes

Ahn, Jaehan - 2020

This study investigates the combination of textual and numerical accounting disclosures, which are often examined in silos by prior research. Focusing on three inherently complicated footnotes, we capture the amount of text used to explain numbers with the ratio of words to numbers. Using...

Persistent link: https://www.econbiz.de/10012836162

Internet financial reporting : user perception in Indonesia

Almilia, Luciana Spica; Budisusetyo, Sasongko - In: International journal of business information systems : … 25 (2017) 2, pp. 241-255

Persistent link: https://www.econbiz.de/10011756936

Impact of extensions in XBRL disclosure on analysts' forecast behavior

Li, Shiyou; Nwaeze, Emeka T. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 57-79

Persistent link: https://www.econbiz.de/10011906863