Accounting information
Accounting information and the structure of corporate debt covenants
... of accounting information is completely different than in the agency ...upcoming information that will change how things should be done and were inaccessible at the point of making the ...use ...
39
The impact of intangibles on the value relevance of accounting information: Evidence from French companies
... financial accounting is to satisfy the users’ needs of financial information that is helpful in decision ...useful information about financial position, performance and changes in financial position ...
24
Risk disclosure and cost of equity
... in information asymmetry (Diamond and Verrecchia, 1991 and Kim and Verrecchia, 1994) and a reduction in investor uncertainty (Botosan, 1997), which indirectly reduces the cost of ...more information results ...
32
An approach to the measurement of intangible assets in dot com
... In this paper, web metrics are treated as the outputs of a dot com company, since all these firms aim at making an impact on the Internet. In order to make such an impact, dot coms have liabilities, employ staff, engage ...
32
Exploring the role of accounting history following the adoption of IFRS in Europe. The case of Italy
... of accounting information, some of these features are also present in Besta’s ...general accounting principles for a “correct” financial statement ...model, information, in order to be ...
33
Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms
... concerning accounting information, market influence and mandatory IFRS adoption, we have found that risk parameters show a significant and positive effect on stocks’ expected ...
22
Accounting for greenhouse gases
... Another significant body related to international standards is the FASB; In this regard, it is relevant the convergence progress between United States Generally Accepted Accounting Principles (US GAAP) and IFRS. ...
53
28 classification schemes of information sciences
... of information science as the science of information society (focusing on information systems); it studies the information and its five basic sub-processes – generation, processing, ...
28
Information Quality Evaluation for Grid Information Services
... Not only queries are different, but also query results are obtained in different manners, due to the differences in the information models of each service. The result of a BDII query is a set of LDAP entries, of ...
11
International Public Sector Accounting Standards Board International Public Sector Accounting Standards Board
... national accounting standard dealing with assets that do not generate cash flows independently of other assets and form part of more than one cash-generating unit, but do not contribute service potential to ...
60
Conserved Value Based Accounting Principles Removing Chaotic Fluctuations from Financial Statements
... in accounting at the time and is thus considered the founding father of accounting ...provide information to the ...in accounting today, ...in accounting, other GAAP do not outright ...
158
Getting Growth Accounting Right
... growth accounting exercises are plagued by measurement ...growth accounting exercise that incorporates factor share variation and solves the measurement ...
68
Lean Accounting: una visión general
... Lean Accounting es un término que se refiere a un nuevo enfoque de los sistemas de información contables y de la gestión económica acorde con la filosofía «lean» en la que, como se ha indicado anteriormente, se ...
13
Basic accounting concepts
... For practical and didactic reasons we have left out of this exercise certain elements that are necessary in real-life Accounting in a business, such as the accounting for Value added tax ( VAT) on sales and ...
49
Accounting before Accountability
... Interestingly, many systems that are currently in place have also opted to employ as basic input to accountability analysis student performance levels (e.g., proficient) even when scale scores are available. The ...
10
Subjectivity in the interpretations of financial performance
... corporate accounting policies have been identified as subjective factors affecting this ...fundamental accounting assumptions (the theories of static and dynamic balance- sheet), research papers on ...
10
Revista Contaduría y Administración
... of accounting conservatism evidenced by entities are directly related to lower levels of ...in accounting regulations lead entities to shape their financial ...conservative accounting methods (Beatty ...
34
Environmental accounting
... sufficient information to estimate the fair ...enough information when the fair value is added to the acquisition price, exists a market for those assets and the company has sufficient information to ...
38
Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing
... appropriate accounting system for manufacturing has al- ways been a challenge for ...three accounting systems: Activity Based costing, Time-Driven Activity Based Costing and Lean ...of information ...
8
Accounting reform of agricultural cooperatives: A boost to improve efficiency of accounting system of financial information
... new accounting legislation contains provisions relating to accounting of income and expenditure and the subsequent determination of profit and the development of the profit and loss account (Server, 2003) ...
6