Zobrazeno 1 - 10
of 15
pro vyhledávání: '"Relevance of Financial information"'
Autor:
Aboubakar Mirza, Javaria Abbas
Publikováno v:
Journal of Accounting and Finance in Emerging Economies, Vol 8, Iss 1 (2022)
Purpose: This study investigates the value relevance of financial information i.e., earnings (EPS), the book value of equity (BVE), and cash flow from operations (CFO). The study further investigates the influence of real EPS management (REM) on the
Externí odkaz:
https://doaj.org/article/020cb39dad984465b5bebfc7c9132117
Publikováno v:
Academic Journal of Economic Studies. 4(1):123-132
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=621231
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade, Vol 6, Iss 4 English, Pp 344-358 (2012)
Law 11.638/07 marked the start of a series of changes in the laws that regulate Brazilian accounting practices. The main reason for these changes is the convergence process of local with international accounting standards. As a result of Law 11.638/0
Externí odkaz:
https://doaj.org/article/fdc32e6c28d4414a8a56bf068ede3377
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 1, Iss 1, Pp 956-961 (2012)
The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in fi
Externí odkaz:
https://doaj.org/article/fa9027f27f5948b7b0e10789e310ee24
Publikováno v:
Academic Journal of Economic Studies, Vol 4, Iss 1, Pp 123-132 (2018)
In his professional approach, the financial auditor has a wide range of working techniques, including selection techniques. They are applied depending on the nature of the information available to the financial auditor, the manner in which they are p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::473c6b4effcae23d3b57db2593fd1abe
http://www.ajes.ro/wp-content/uploads/AJES_article_1_154.pdf
http://www.ajes.ro/wp-content/uploads/AJES_article_1_154.pdf
Publikováno v:
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報. 85(3-4):281-306
The purpose of this paper is to present a framework for examining the quality of financial statements assured by auditing in terms of two qualitative characteristics of financial information that are defined in the conceptual frameworks for financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=jairo_______::e17f8f5eebcf497f538ad8fe1668729e
http://hdl.handle.net/10069/6870
http://hdl.handle.net/10069/6870
Autor:
Anne Le Manh-Béna
Professional accountants have accepted for decades net income a the key performance measure of a business. The IASB decision in 2007 to require the publication of comprehensive income as it has been the case since 1997 in the United States, has fed t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::464eec0fcf5ef5acd4584c079d870208
https://halshs.archives-ouvertes.fr/halshs-00494511/document
https://halshs.archives-ouvertes.fr/halshs-00494511/document
Publikováno v:
International Business Research. 6
In this study, the impact of adopting International Financial Reporting Standards (IFRSs) on listed companies in Turkey was examined. We observed the financial statements that were prepared in accordance with IFRS and local GAAP and researched the st
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cdbaf90ba309d513a4186be589df7923
https://doi.org/10.5539/ibr.v6n4p55
https://doi.org/10.5539/ibr.v6n4p55
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Várias pesquisas sobre a relevância da informação financeira e os mercados de capitais, foram e continuam a ser realizadas com o propósito de encontrar relação entre o conteúdo informativo das demonstrações financeiras e o valor de mercado
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::dcd5873cccaff4492f38991a7fa3828f
Autor:
Madeira, Joaquim Manuel Pina
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
JEL Classification System: G10, M41 Diversas investigações sobre os mercados de capitais têm referido que a relevância das informações financeiras tem vindo a diminuir ao longo do tempo, particularmente nas últimas décadas. No presente trabal
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8f960e1ce082ee6d17f25bed524fef6c
https://hdl.handle.net/10071/3052
https://hdl.handle.net/10071/3052