Results 111 to 120 of about 701,246 (206)

OPENING OF FINANCIAL STATEMENTS TOWARDS PROVISIONAL INFORMATION [PDF]

open access: yes
The relevance of accounting information in making effective decisions cannot be reduced only to the retrodiction function. It should help users to evaluate past, present and future events. In this respect, there can be accepted the predictive function of
Corina Dumitru   +3 more
core  

"Concept and Relevance of Income" [PDF]

open access: yes
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core  

Ecosystem accounting through first nations' lenses: Integrating the SEEA-EA and Indigenous knowledge systems. [PDF]

open access: yesAmbio
Larson S   +8 more
europepmc   +1 more source

Essays on the value relevance of accounting information

open access: yes, 2008
The dissertation consists of five independent essays on the value relevance of accounting information. Value relevance is defined as the ability of financial statement information to capture and summarise firm value. Value relevance is measured as the statistical association between financial statement information and stock market values or returns ...
openaire   +1 more source

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