Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Serge Agbodjo"'
Publikováno v:
Journal of Applied Accounting Research, 23(5), 1095-1113. Emerald Group Publishing
PurposeThe authors illustrate accounting information's effects in terms of necessity and sufficiency, using a set-theoretic approach, and highlight how the approach complements conventional correlational analyses.Design/methodology/approachThe author
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3eda3c56857acd4498fa4baee78de114
https://doi.org/10.1108/jaar-03-2021-0077
https://doi.org/10.1108/jaar-03-2021-0077
Publikováno v:
Journal of applied accounting research
Journal of applied accounting research, Emerald, 2020, 22 (1), pp.168-193. ⟨10.1108/JAAR-05-2020-0090⟩
Agbodjo, S, Toumi, K & Hussainey, K 2020, ' Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks ', Journal of Applied Accounting Research . https://doi.org/10.1108/JAAR-05-2020-0090
Journal of applied accounting research, Emerald, 2020, 22 (1), pp.168-193. ⟨10.1108/JAAR-05-2020-0090⟩
Agbodjo, S, Toumi, K & Hussainey, K 2020, ' Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks ', Journal of Applied Accounting Research . https://doi.org/10.1108/JAAR-05-2020-0090
PurposeThe purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::94506e2c633bf0c0b83fc9510f85aacc
https://hal.archives-ouvertes.fr/hal-03175802
https://hal.archives-ouvertes.fr/hal-03175802
Publikováno v:
Critical Perspectives on Accounting. 78:102234
This paper reviews the accounting literature on Africa development using the notion of polycentricity. The revived debates on accounting in developing countries indicate the need to link accounting and development, which implies that the accounting l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41d11785ce8e9309383eaa9246260fa4
https://doi.org/10.1016/j.cpa.2020.102234
https://doi.org/10.1016/j.cpa.2020.102234
Autor:
Serge Agbodjo
Publikováno v:
Comptabilité Contrôle Audit. :71-103
Les organismes de normalisation comptable ne sont pas favorables au fait que les entreprises sortent du cadre normatif qu’ils proposent pour mesurer la creation de valeur. En effet, ils craignent une confusion et un manque de comparabilite chez les
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::845f50b2386c5a29787fabc7f2196b66
https://doi.org/10.3917/cca.204.0071
https://doi.org/10.3917/cca.204.0071
Autor:
Serge Agbodjo, Isabelle Martinez
Publikováno v:
33ème Congrès de l'AFC
Comptabilités et Innovation
Comptabilités et Innovation, May 2012, Grenoble, France. pp.cd-rom
Comptabilités et Innovation
Comptabilités et Innovation, May 2012, Grenoble, France. pp.cd-rom
This article examines the relevance of value creation indicators by comparing to accounting measures of performance. A qualitative analysis (semi directive interviews) is first conducted with 10 managers from big listed companies in order to define t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::855b6dc7221be209fedbf1e4dbd2bb03
https://hal.archives-ouvertes.fr/hal-00935809/file/439_Agbodjo_Martinez.pdf
https://hal.archives-ouvertes.fr/hal-00935809/file/439_Agbodjo_Martinez.pdf
Autor:
Serge, Agbodjo serge_agbodjo@yahoo.fr
Publikováno v:
Accounting Auditing Control / Comptabilité Contrôle Audit. Sep2013, Vol. 19 Issue 2, p163-163. 1/2p.