Users of financial statements
Reporting Cash Flow Evidence from Companies Listed in the Euronext Lisbon
... core of the ...indicator of weakness (possibly long-term bankruptcy) or the need for rapid growth to achieve a more stable ...choice of the direct method enables users of ...
25
COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE
... companies of every kind and size, legal persons around the world prepare “accounts” and financial statements to be submitted to users of information, owners, controllers, ...
16
ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS
... Convergence of accounting for Romania will assume a single set of standards and Romanian professional accountant will therefore be required to become a man who has the right to think, to reflect the ...
3
Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil
... IFRS financial statements have not yet provided analysts with the benefits expected for reporting under the new accounting standard, as external information users; on the contrary, analysts’ forecast ...
20
VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS
... Financial statements’ main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to ...
7
Determinants and market assessment of non-controlling interests reported on financial statements
... for financial statements users because we identify the major European players that are affected by the accounting standards on matters related to ...comparing financial ratios, either between ...
148
Cognitive reflection abilities and accounting practice: a two-way road of influences
... interest of the accounting profession once we present evidence that older preparers are susceptible to all sort of biases arising from excessive reliance upon Type ...for financial reports ...impacts ...
114
Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: an exploratory research
... Notes) of the direct categories of effects that are possible to identify after the adoption of IFRS 10 and IFRS ...effects of the adoption of IFRS 10 and four of IFRS ...version ...
45
Annual Financial Statements � the Final Products of Accounting
... terms of information selection presented in the financial statements, the accounting practices consist of providing those elements that are so important as to influence professional judgment ...
5
Impact of financial crisis on earnings management in listed companies of Portugal and UK
... in financial statements. “Deferred tax expense is a component of a firm’s total income tax expense and reflects the tax effects of temporary differences between book income ...external ...
68
Culture’s impact on the disclosure of key audit matters
... the financial statements’ users’ perception towards the communication of findings through the independent auditor’s report has been a popular subject among audit and assurance standard setters ...
49
Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures
... in financial reporting extend on a wide variety of ...direction of simple national accounting regulation with the international accounting standards, but the international accounting standards-setter ...
10
Are provisions and contingent liabilities priced by the market? An exploratory study in Portugal and the United Kingdom
... concept of creative accounting varies and its meaning may differ according to how a company communicates ...Chairman of the International Accounting Standards Board (IASB), flags the desire for “better ...
42
ACCOUNTING AND FINANCIAL INFORMATION - THE FOUNDATION OF STRUCTURING FINANCIAL STATEMENTS AND THEIR FUNDAMENTAL ROLE IN CREATING THE DEVELOPMENT STRATEGY OF COMPANIES
... framework of financial ...other users need to be able to create a proper accounting system in a way that could in the best way meet the requirements of decision- ...tasks of records and ...
7
CREATIVE ACCOUNTING PLAYERS AND THEIR GAINS AND LOSES
... presentation of Financial Statements, envisaged by the IASB, presents the following categories of users: current and potential investors, employees, creditors, suppliers, and other ...
7
Reasons for not using ecstasy: a qualitative study of non-users, ex-light users and ex-moderate users
... results of this study indicated that the reasons for rejecting ecstasy varied according to interviewee drug perception and experience ...ex-light users (EX-L) more often gave reasons related to moral, ...
9
Intellectual capital: Concepts, components and indicators: A literature review
... value of many organizations (Beattie & Thomson, 2007; Bozbura et ...capital of an organization has been reported to be three to four times over its book value (Edvinsson & Malone 1997; Yang & ...
16
A Lei Sarbanes Oxley: o impacto da lei na estrutura de governança corporativa
... EMPLOYEES OF PUBLICLY TRADED COMPANIES.—No company with a class of securities registered under section 12 of the Securities Exchange Act of 1934 (15 ...15(d) of the Securities Exchange ...
213
A study on relationship between internal auditing and quality of financial statement
... results of three regression models, Durbin-Watson values for all models are within an acceptable ...sign of IAQ variable is positive and t-student values for all models are statistically meaningful when the ...
4
UNIVERSIDADE DE LISBOA INSTITUTO SUPERIOR DE ECONOMIA E GESTÃO
... most of the times that is not the ...amount of errors in financial ...level of errors translates to more variance of ξ and lower values of ...
148