Results 41 to 50 of about 32,028 (226)
Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
How does the market price pension accruals? [PDF]
, 2007 We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky +2 more
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Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
Psicologia Revista, 2014 Para atender às novas exigências, principalmente no que diz respeito à atuação recente do psicólogo no hospital, foi preciso que inicialmente se compreendesse o novo conceito que se tem de saúde e como esse conceito influencia a inserção no contexto ...
Ariana Sassi, Samantha Gadêlha
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Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)
Jurnal Akuntansi dan Keuangan, 2007 The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting.
I Made Narsa
doaj
Financial Accounting Classification of Cryptocurrency [PDF]
, 2019 Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that
Foy, Jonathan
core +1 more source
Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Accounting &Finance, Volume 65, Issue 1, Page 323-364, March 2025.Abstract This paper investigates whether auditor industry expertise influences the predictive value of management earnings forecasts embedded in the deferred tax asset valuation allowance (VA). VAs depend on management's forecast of future taxable earnings and can provide investors with information about expected changes in future earnings.
Zhuoli Axelton +2 more
wiley +1 more source
Government Financial Reporting: A Study of Nested Controversy
Financial Accountability &Management, EarlyView.ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley +1 more source
NORMAS BASEADAS EM PRINCÍPIOS E EM REGRAS: UMA ANÁLISE COMPARATIVA DAS NORMAS DO IASB E FASB
Revista Ambiente Contábil, 2016 Em meio às normas emitidas pelo International Accounting Standards Board (IASB) e pelo Financial Accounting Standards Board (FASB), o presente estudo tem como objetivo analisar quais as principais normas em que as características que as conduzem a ser ...
Renato Henrique Gurgel Mota +3 more
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