Zobrazeno 1 - 10
of 59
pro vyhledávání: '"Jagjit S. Saini"'
Publikováno v:
American Journal of Business, 2015, Vol. 30, Issue 3, pp. 196-215.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJB-10-2014-0057
Autor:
Jagjit S. Saini, Gaurav Kumar
Publikováno v:
Journal of Financial Reporting and Accounting. 17:271-291
Purpose The purpose of this paper is to examine the effect of choice of accounting standards on the value relevance and accrual quality of reported earnings and book values under International Financial Reporting Standards (IFRS) versus US Generally
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d69ac25103de5a6a000cc0fad5e9b2a0
https://doi.org/10.1108/jfra-02-2018-0008
https://doi.org/10.1108/jfra-02-2018-0008
Publikováno v:
Defence Science Journal. 69:280-289
The present work deals with the investigations on the joint efficiency and the joint stiffness of the single lap bolt joint made of two dimensional woven glass fibre reinforced composite materials. The effect of joint geometry, bolt pretension and wa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bed8a1a898f2eb90d9a7a9c1be543786
https://doi.org/10.14429/dsj.69.13348
https://doi.org/10.14429/dsj.69.13348
Publikováno v:
Journal of Financial Reporting and Accounting. 15:22-38
Purpose The purpose of this paper is to examine what is weighted more by the investors when valuing a dual-class firm’s stock – greater agency costs or better accrual quality of the dual-class firm in contrast to the single-class firm. Design/met
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9e5f1cccdbeaf0e96d874b4204b25fa8
https://doi.org/10.1108/jfra-10-2015-0088
https://doi.org/10.1108/jfra-10-2015-0088
Autor:
Jagjit S. Saini, Gaurav Kumar
Publikováno v:
International Journal of Corporate Finance and Accounting. 3:42-57
The objective of this paper is to provide evidence on IFRS compliance by Canadian companies. The Canadian Accounting Standards Board (AcSB) required the use of IFRS for publicly accountable enterprises (other than pension plans) beginning on January
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::07e1e05251688e8418115a9da79311a2
https://doi.org/10.4018/ijcfa.2016070103
https://doi.org/10.4018/ijcfa.2016070103
Autor:
Gaurav Kumar, Jagjit S. Saini
Publikováno v:
International Journal of Accounting and Business Finance. 6:68
Both IFRS (IFRS 8) and the United States (U.S.) GAAP (SFAS 131) use similar approach for reporting segment information as a part of annual financial statements. Large and multinational firms that operate in more than one operating segment are require
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3de006a6ecc2cb08c558f0c34ef9c96a
https://doi.org/10.4038/ijabf.v6i1.52
https://doi.org/10.4038/ijabf.v6i1.52
Publikováno v:
International Journal of Behavioural Accounting and Finance. 1:1
This paper examines the effect of culture on earnings quality following cross-border acquisitions using a sample of US public firms acquiring foreign firms. We find that, in general, the earnings quality of the US acquirer declines during the post-ac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::69ed6606a3edff4089f3a2502302539e
https://doi.org/10.1504/ijbaf.2020.10033016
https://doi.org/10.1504/ijbaf.2020.10033016
Autor:
Sangeet Mittal, Jagjit S Saini
Publikováno v:
Acta Ophthalmologica Scandinavica. 74:468-472
Reliable and valid quantification of functional status of the corneal endothelium is a desirable input to optimize monitoring and intervention strategies in clinical disorders affecting endothelium. We examined the validity and clinical usefulness of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e38e1f6d96baf93d26122e3b02171dc8
https://doi.org/10.1111/j.1600-0420.1996.tb00601.x
https://doi.org/10.1111/j.1600-0420.1996.tb00601.x
Publikováno v:
Eye. 18:131-134
Aim To study the association between chronic hepatitis C virus (HCV) and Mooren’s type keratitis. Method A total of 50 patients with chronic HCV were screened for any evidence of corneal ulceration. Detailed ocular examination was conducted by slit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::490d24c26bb26b8092b14363904945d4
https://doi.org/10.1038/sj.eye.6700604
https://doi.org/10.1038/sj.eye.6700604