Jan Natolski behandelt die Problematik der Quantifizierung des Risikokapitals aus einer theoretischen Perspektive, die in wertvolle Impulse für die praktische Handhabung mündet. Dies ist ein wichtiger Schritt, da Versicherungsunternehmen durch die Richtlinie Solvency II verpflichtet sind,...

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...

Analysis of public production system efficiency has two aspects: assessment of the process of its functioning, and assessment of its effectiveness in terms of system's useful function (the extent of implementation). Traditionally we consider the efficiency of process as the ratio of result to...

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

Statement of cash flows presents useful information about changing the company's financial position, allowing assessing the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury forecasts...

O gerenciamento de resultados é um tema de interesse para analistas, reguladores, investidores, e outros profissionais ligados aos investimentos das empresas. A demonstração contábil pode ser alvo de manipulação em função da presença dos accruals discricionários ou não...