Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Sanjay Bissessur"'
Publikováno v:
MAB, Vol 89, Iss 1/2, Pp 18-27 (2015)
De nieuwe standaard voor omzetverantwoording, IFRS 15: Revenue from contracts with customers, is op 28 mei 2014 verschenen. IFRS 15 heeft als doel de regelgeving voor het verantwoorden van omzet te verduidelijken en een universeel model te creëren o
Externí odkaz:
https://doaj.org/article/1c5d22598bb349999dc07183af3b0f9a
Autor:
Sanjay Bissessur, Rob Rademakers
Publikováno v:
MAB, Vol 84, Iss 4, Pp 179-188 (2010)
In dit artikel wordt onderzoek verricht naar een belangrijk aspect van de kwaliteit van halfjaarcijfers van beursgenoteerde ondernemingen in Nederland, de transparantie van de winst. Wij onderzoeken in hoeverre het management van beursgenoteerde onde
Externí odkaz:
https://doaj.org/article/0bccb348bf224af49d57b8e5b5ac899b
Autor:
Sanjay Bissessur
Publikováno v:
MAB, Vol 75, Iss 5, Pp 185-197 (2001)
In dit artikel wordt een vergelijking gemaakt van de wet- en regelgeving en verslaggevingpraktijk van ondernemingen in Nederland met betrekking tot de omrekening van deelnemingen luidende in vreemde valuta, volgens het International Accounting Standa
Externí odkaz:
https://doaj.org/article/5ea0a8a950fb4fc19efb03914cdfa20e
Publikováno v:
SSRN Electronic Journal.
This paper studies the enforcement of IFRS in the EU using an extensive, hand-collected dataset. We observe substantial cross-country variation in the EU enforcement system, but also a gradual evolution towards more homogeneous practices. To understa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1bee150f5af113e5f1a7a1462096c58c
https://doi.org/10.2139/ssrn.3940337
https://doi.org/10.2139/ssrn.3940337
Autor:
David Veenman, Sanjay Bissessur
Publikováno v:
Review of Accounting Studies, 21(4), 1327-1360. Springer New York
This study proposes and tests an alternative to the extant earnings management explanation for zero and small positive earnings surprises (i.e., analyst forecast errors). We argue that analysts’ ability to strategically induce slight pessimism in e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::07aa8cdf58be239eb4198bcc06fb950b
https://dare.uva.nl/personal/pure/en/publications/analyst-information-precision-and-small-earnings-surprises(6b5e1325-4bb6-4ba9-a888-ef8703200f4e).html
https://dare.uva.nl/personal/pure/en/publications/analyst-information-precision-and-small-earnings-surprises(6b5e1325-4bb6-4ba9-a888-ef8703200f4e).html
Publikováno v:
SSRN Electronic Journal.
We compare the timeliness of U.S. GAAP impairments to the timeliness of IFRS unrealized losses for investment property. Using the reporting of economic losses by U.S. and U.K. real estate firms around the time of the financial crisis, our results sho
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41bee5c75e9f1f7eb3241d5d01759520
https://doi.org/10.2139/ssrn.3290175
https://doi.org/10.2139/ssrn.3290175
Publikováno v:
Accounting in Europe, 9(2), 227-250. Routledge
This paper examines how preparers perceive the association between costs and benefits of International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). Extant research on costs and benefits associated with IFRS for SM
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::79ab16c304bea5bda2c9fd252005d04b
https://doi.org/10.1080/17449480.2012.720875
https://doi.org/10.1080/17449480.2012.720875
Autor:
Allan Hodgson, Sanjay Bissessur
Publikováno v:
Accounting & Finance. 52:187-212
How has the mandatory adoption in 2005 of International Financial Reporting Standards in (IFRS) affected information flow for investors in Australia? This paper investigates impact by examining synchronicity issues. Morck (2000) label the degree to w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aea986de24279f02b043945667b029d6
https://doi.org/10.1111/j.1467-629x.2010.00388.x
https://doi.org/10.1111/j.1467-629x.2010.00388.x
Autor:
David Veenman, Sanjay Bissessur
Publikováno v:
SSRN Electronic Journal.
This study proposes and tests an alternative to the extant earnings management explanation for zero and small positive earnings surprises (i.e., analyst forecast errors). We argue that analysts’ ability to strategically induce slight pessimism in e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::728f289f3625fd3f0c09d10159ce4e06
https://doi.org/10.2139/ssrn.2331960
https://doi.org/10.2139/ssrn.2331960