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Rechnungslegung und Prüfung von Mobilien-Leasinggesellschaften
Nemet, Marijan; Hülsen, Angelika - In: Leasing - Wissenschaft & Praxis 7 (2009) 1, pp. 19-36
Seit dem Jahressteuergesetz 2009 und den damit verbundenen KWG-Änderungen unterliegen Finanzierungsleasing-Unternehmen der Bank-Aufsicht. Während des Gesetzgebungsverfahrens standen steuerliche und aufsichtsrechtliche Themen aufgrund ihrer Bedeutung im Fokus. Weitgehend unbemerkt führten die...
Persistent link: https://www.econbiz.de/10010309660
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Der Gesellschaftsrevisor im Prüfungssystem der japanischen AG : der Kansayaku
Heigl, Anton - 1985
Persistent link: https://www.econbiz.de/10000684790
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An analysis of "little r" restatements
Tan, Christine E. L.; Young, Susan M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 667-693
Persistent link: https://www.econbiz.de/10011374519
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Digitalisierung, Globalisierung sowie Wohlfahrt und Nachhaltigkeit – Kernthemen der aktuellen Überarbeitung der internationalen VGR-Methodik
Braakmann, Albert - In: WISTA – Wirtschaft und Statistik 73 (2021) 4, pp. 42-52
The revision of the current worldwide System of National Accounts (SNA) 2008, which is the basis of the binding …
Persistent link: https://www.econbiz.de/10012604545
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Retrospective Computations of Price Index Numbers: Theory and Application
von Auer, Ludwig; Shumskikh, Alena - In: Review of Income and Wealth 70 (2022) 1, pp. 60-79
bias. Therefore, the present study introduces and examines simple and transparent revision approaches that retrospectively … predictions. The proposed revision approaches are adoptable not only to most national CPIs but also to other price-level measures …
Persistent link: https://www.econbiz.de/10014519602
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Transparency would help to address the audit market problem: Response to the consultation on the Interim Report of the Market Participants group on choice in the UK audit market
Véron, Nicolas - 2006
Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the audit market problem' resulting from the presence of only four international audit networks. Eventhough serious problems would be created by the disappearance of one of...
Persistent link: https://www.econbiz.de/10010293548
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Estimation of uncertainty stemming from data revision of Hungarian GDP data
Bauer, Péter; Kelemen, József - 2017
Due to the phenomenon of revision, published macroeconomic data can never be regarded as final, because they are … surrounds our estimate: the 90 per cent confidence interval surrounding the expected revision is approximately ±0.5 percentage …. In both cases we obtained results that barely differ from the baseline estimate for the expected revision. …
Persistent link: https://www.econbiz.de/10011942748
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Predictability of Euro area revisions
Glass, Katharina - 2018
revision errors, this is the first application of the nonparametric approach to examine revisions. Moreover, to gain robustness … biased, and revision errors are not optimal forecast errors. …
Persistent link: https://www.econbiz.de/10011985266
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Revision 2005 in den regionalen Gesamtrechnungen
Speich, Wolf-Dietmar - In: ifo Dresden berichtet 13 (2006) 2, pp. 33-41
Die Revision in den regionalen Gesamtrechnungen folgte der Revision 2005 auf nationaler Ebene, deren Ergebnisse das … Änderungen der Revision 2005 in der Regionalrechnung zu geben und erste Ergebnisse für den Freistaat Sachsen zu präsentieren. Der …
Persistent link: https://www.econbiz.de/10011733097
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GDP data revisions in Macedonia: Is there any systematic pattern?
Bogoev, Jane; Ramadani, Gani - 2012
the "news" hypothesis. We conclude that each subsequent revision is unpredictable. …
Persistent link: https://www.econbiz.de/10011785350