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pro vyhledávání: '"Andrea Pulcini"'
In this article, we build a Quantitative Discretion Index (hereafter referred to as QDI) to identify within the financial statements the most vulnerable areas related to possible opportunistic earnings management (hereafter referred to as EM) practic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5fba5012174322847697f8da45c283c4
http://hdl.handle.net/10446/157323
http://hdl.handle.net/10446/157323
The aim of this conceptual article is to present a systematic literature review about the most used and innovative startup valuation methods to define the state of art and future trends on this important topic. Because of the particular features of e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3021edd9a550965f44eec4c411b854d8
http://hdl.handle.net/10446/164348
http://hdl.handle.net/10446/164348
Publikováno v:
Accounting and Finance Research. 10:44
The process of accounting harmonisation via International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) adoption is very widespread, and it is still involving a huge number of countries all over the world.Previous academ
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10d5506dc4ec8a26478127939b080ef6
https://doi.org/10.5430/afr.v10n3p44
https://doi.org/10.5430/afr.v10n3p44
The valuation of a small or medium-sized enterprise through subjective methods, may not exclude a correct contextualisation of the data forming the information base of the estimate. “Contextualisation” refers to the general overview of all those
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::50a79f2b410f9faa4f688ef9dd81517a
http://hdl.handle.net/11565/4014692
http://hdl.handle.net/11565/4014692